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When an employee no longer works for you

Let us know when an employee no longer works for you. You can do this by adding a cease date to the departing employee through the ‘employees list’ in your payroll account or via your payroll software.

Automatic ceasing of employee/employer relationships

To reduce open-ended and duplicate relationships, we will automatically cease these when your employee has no cease date listed and, for 3 consecutive months:

  • has not been included on an employment information (EI) return, or
  • has been included and no earnings have been recorded

If the employee is paid within 30 days of the cease date applying, process the employee’s pay as usual.

If the employee is paid 30 days after the cease date applying, you may need to confirm the employee’s KiwiSaver status.

  • If the employee is an active KiwiSaver member, you can process their pay as usual.
  • If the employee has previously opted out of KiwiSaver, you should confirm with them that they wish to remain this way and provide us with a new KiwiSaver opt-out request.

When you stop employing permanently

Let us know if you stop employing permanently, even if your business is still operating.

You need to file your last Employment Information - IR348.

You then need to cancel your payroll returns registration in your myIR payroll account. Go to 'More' on your payroll account and select 'Cancel account registration', complete the information and submit it to us.

If you file your employment information by paper you can note on your final IR348 that you are stopping employing staff and the date you are stopping.

Or you can call us to let us know.

When you are not paying wages for a month or more

You need to let us know if you:

  • are not paying wages for a month or more
  • employ staff irregularly during the year
  • are going to stop employing staff for a month or more.

If we know you’re an irregular employer we’ll only require you to file employment information for the months you’re employing staff.

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Contact us - Business - general questions

Last updated: 21 Sep 2020
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