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Work out if you are an employer and who needs to register with us.

If you're an employer, you're responsible for making income tax deductions from your employee's or contractor's salary, wages or schedular payments.

You may also need to make KiwiSaver, student loan or child support deductions from these payments. As an employer, you're required to keep full and accurate wage records for 7 years.

Last updated: 03 Aug 2023
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