Te mau pūkete mō ngā takoha kaimahi Record keeping for employer contributions

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.