Employers are responsible for making various deductions from the payments they make to their staff and paying these deductions to us. This site gives information for employers about these responsibilities and includes resources such as online calculators, forms and guides.
The Tool for business helps you get all your small business tax issues sorted quickly and simply.
When you start employing staff, you must register with us as an employer. You must also decide whether your staff are employees or self-employed contractors as the tax treatment for each is different.
There are things you must do or check when a staff member starts or stops working for you, when your business changes or ceases or if you want to employ your spouse or any foreign workers.
Employers must deduct PAYE, including tax on schedular payments (formerly withholding payments) from payments made to staff or contractors. Deductions may also be needed for student loan repayments, child support, KiwiSaver, or any benefits, bonuses or other allowances that you pay.
This section has information about which records of your PAYE deductions you need to keep, and for how long.
Filing and payment responsibilities for salary and wage deductions differ depending on your gross annual PAYE (including ESCT) payments.
If you fail to meet any of your obligations as an employer you may be liable for penalties and interest.