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Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more: Beehive.govt.nz

You can use monthly summary forms to record your PAYE using the self-calculating method.

There are special rules if you’re a New Zealand–based employee of an overseas employer.

New Zealand–based employee of an overseas employer

Fill in your income

Write down each of your payers’ names and the gross earnings from each one. In the area above box C, write down the amounts of PAYE deducted from your salary or wages.

Add up the income (A)

In box A, add the income from your IR56 earnings to get your total gross income.

Add earnings from salary or wages (B)

In box B, add the income that has PAYE deducted to get your total gross salary or wages.

Enter PAYE deducted (C)

In box C, add the amounts of PAYE deducted from your salary or wages.

Add your gross earnings (D)

Add box A to box B. This total should be entered in box D. This is your total combined gross earnings liable for tax in the month.

Work out PAYE to be deducted (E)

Use our calculator to find the amount of PAYE that need to be deducted. Enter the amount in box E.

KiwiSaver/PAYE deductions calculator

Write total PAYE paid (F)

Copy the amount from box C to box F.

PAYE to pay (G)

Subtract box F from box E. Write the answer in box G.

This is the amount of PAYE you need to pay.

My responsibilities

Keep your IR56 summary forms, Employment information (IR348) forms and New employee details (IR346) forms for at least 7 years.

Record keeping

Last updated: 06 Apr 2023
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