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Intermediaries and others Ngā takawaenga me ētahi atu
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  • PAYE intermediaries Ngā takawaenga PAYE
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Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
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Te tuku mahi ki ngā kaimahi Employing staff

When you employ staff, there are employer obligations you need to meet.

As an employer, you are required to make deductions from your employees earning a wage, salary or schedular payments. This is known as PAYE (pay as you earn). You must deduct and pay PAYE tax on your employees' behalf by the due dates. This is to avoid penalties and interest charges.

If you pay your employees other benefits and allowances, including employee share schemes (ESS) you also have obligations you must meet.

You are required to keep full and accurate wage records for 7 years.

All employees must fill in either an IR330 Tax code declaration (for employees) or an IR330C Tax rate notification for contractors receiving schedular payments.

Am I an employer?

  • Register as an employer

    How to register as an employer when you start employing staff.

  • Paying staff

    You are required to make deductions from other payments paid to your employees.

  • Deductions from income

    You need to deduct tax from employees who receive salary, wages or schedular payments.

  • Payday filing

    You must file an employment information form on each payday instead of monthly or twice monthly.

  • Stop employing staff

    You must notify us if you intend to cease employing staff permanently, within 30 working days after you stop employing.

  • Closing down a company

    If your business is closing down, there are a number of steps you need to take.

Updates: Employing staff

  • 09 Jan 2023 Employer due dates falling on weekends and public holidays

    If the due date falls on a weekend or a public holiday, the due date is the next working day.

  • 30 Aug 2022 Credit and debit interest rate change on 30 August

    The interest rates for overpaid and underpaid tax will change on 30 August 2022.

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