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The payroll calculations & business rules define the tax rates and thresholds, tax types business rules, and calculations needed for specific tax codes. They also cover the rules relating to KiwiSaver, student loans and employer superannuation contribution tax (ESCT).

Payroll calculations and business rules specifications

This document supports software development for both the gateway and file upload services and includes calculation examples.

Download and view the payroll calculations and business rule specifications for:

  • 31 July 2024 to 31 March 2025
Last updated: 19 Jun 2024
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