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Forms and guides Ngā puka tāke me ngā puka tohutohu

Employer's guide (IR335)

This guide explains the tax responsibilities of anyone who employs staff.

Using this guide will help you fulfil your responsibilities as an employer.

If you have anyone working for you, it is your responsibility to make deductions from payments you make to them, as well as giving information to us.

We explain what you are required to do, and what happens if you do not comply.