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 guidelines to help employers decide if their staff are employees or self-employed. In both cases, employers must register with Inland Revenue, but tax deductions are different.
You can register as an employer online or by completing a form. You will need an IRD number. If you are a company, you can also register as an employer at the same time as you register your company through the Companies Office Incorporation Process.
As an employer, you have tax responsibilities relating to your staff. This includes ensuring new employees complete a tax code declaration, making correct salary deductions and filing employer returns.