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As an employer, you're responsible for:
You need to do this from their salary or wages each pay period.
As well as deducting PAYE, you're also responsible for working out and deducting student loan and KiwiSaver amounts.
If any of your employees need child support payments deducted from their wages, we'll send you a letter telling you how much to deduct. You can enter this amount in to the PAYE/KiwiSaver deductions calculator and it will factor the deduction in.
If you're not using payroll software, you can calculate PAYE and other deductions using our calculator or the tables in our guides:
Both the calculator and the tables will help you work out PAYE, KiwiSaver, and student loan repayment deductions on standard take home pay.
Find out more about some situations that require different calculations: