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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

How to set up payroll giving donations for your employees.

Check the donee organisation is on the approved list

If they are not on the approved list, your employee will not receive a tax credit.

Approved donee organisations

Set up your employees' donation in your payroll system

Deduct the donation amount your employee has requested from their salary or wage.

Work out the tax credit for each donation an employee makes. The amount is 33.33% of the donated amount. Reduce your employee’s PAYE by this amount.

Record the tax credit for each employee when you submit your employer monthly schedule.

Pass donations to the donee organisation

  • Pass the donations within the specified timeframe.
  • Tell them it is from payroll giving.

My responsibilities

  • Keep records of all donation amounts, tax credits, donee organisations and payment dates.
  • Keep all receipts you get from donee organisations. Do not include them as donation receipts for your business, for individual tax purposes or give them to your employees.
Last updated: 28 Apr 2021
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