myIR, payments and more
Pay record keeping requirements
You must keep records of all your PAYE deductions.
You must keep:
- wagebook information
- copies of PAYE payment information
- Tax code declaration (IR330) forms completed by employees
- Tax rate notification for contractors (IR330C) forms completed by contractors
- letters from us requesting you change your employee's tax code
- letters from us requesting you change a contractor's tax rate
- a copy of any written agreements to treat a payment to a contractor as a voluntary schedular payment from which you make a deduction
- copies of certificate of exemptions
- copies of special tax codes
- copies of special tax rate certificates.
All your pay records must be held in New Zealand for at least seven years.