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If you make employer contributions you need to keep a record of the:

  • employees who received the benefit
  • benefit provided
  • date of the transaction
  • cost to you
  • any cost to the employee.

Additional record keeping for sickness, accident or benefit fund contributions

If you make contributions to sickness, accident or benefit funds you also need to keep a record of the:

  • evidence of approval from Inland Revenue
  • employees in the fund
  • amounts contributed for each employee.

Additional record keeping for friendly society insurance funds and life, pension, personal accident or sickness policy contributions

If you make contributions to insurance funds of a friendly society or life, pension, personal accident or sickness policies you also need to keep a record of the:

  • type of policy
  • date the policy was taken out
  • employees covered by the policy
  • premium paid for each employee.

Additional record keeping for superannuation scheme contributions

If you make contributions to employee superannuation schemes you also need to keep a record of the:

  • your approval letter from the Financial Markets Authority showing the type of superannuation scheme and date of approval
  • employees in the scheme
  • amounts contributed for each employee.
Last updated: 28 Apr 2021
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