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Choosing the right account type

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A list of account types when making payments to us.

AIL

An account provider for approved issuer levy (AIL) payments.

AIP

For payments when an account information (AIP) has failed to provide financial account information (including self-certification) relating to a person or entity.

ARR

Payments for tax under an approved instalment arrangement.

CPR

Child support repayments by receiving carers who have been overpaid.

CRS

For payments when a New Zealand financial institution has failed to meet its Common Reporting Standard (CRS) obligations.

CSE

Payments for the total child support deductions an employer makes on behalf of employees and contractors. If a payment is for more than one deduction, eg PAYE and child support, use account DED.

DED

Payments for the total deductions due on employer deductions.

DWT

Payments for resident withholding tax (RWT) on dividends.

FAM

Working for Families Tax Credits repayments by families who have been overpaid.

FBT

Fringe benefit tax (FBT) payments for Fringe benefit tax annual return (IR420) (IR420) (IR422) filers.

GMD

For gaming machine duty (GMD) payments.

GSD

Goods sold in satisfaction of a debt (GSD) payments. 

GST

GST payments for Goods and services tax (GST) return (GST101A) filers.

GAP

GST and provisional tax payments for Goods and services tax (GST) and provisional tax return (GST103) filers.

ICA

For payments to a company's imputation credit account.

IED

For intermediaries (payroll providers) paying employee deductions.

INC

Payments for income tax and provisional tax.

IPS

Payments for resident withholding tax (RWT) on interest.

KSE

Payments for the total KiwiSaver contributions an employer deducts from employees' salary and wages. If a payment is for more than one deduction, eg PAYE and KiwiSaver, use account DED.

KSR

Payments for the total KiwiSaver contributions an employer pays to employees' KiwiSaver accounts (net of any ESCT). If a payment is for more than one deduction, eg PAYE and KiwiSaver, use account DED.

KSS

KiwiSaver contributions from self-employed people and contractors, and voluntary contributions by employees.

LGL

Legal costs (LGL) payments.

MAC

For payments to a Māori authority's Māori authority credit account.

NCP

Child support payments by parents who pay child support for their children.

NRT

Payments for non-resident withholding tax (NRWT), ie dividends, interest and royalties, a New Zealand resident pays to a non-resident.

PAY

Payments for the total PAYE deducted from employees' salary and wages, and tax deducted from payments to contractors. If a payment is for more than one deduction, eg PAYE and student loans, use account DED.

PIE

Portfolio investment entity (PIE) payments when filing a Portfolio investment entity (PIE) periodic return (IR852).

REB

Tax credits repayments when paying back an overpayment, eg overpaid donations tax credits.

RLT

Residential land withholding tax (RLWT) payments deducted from residential property sales.

RUL

Rulings and determinations (RUL) and short process rulings. 

RWT

Payments for resident withholding tax (RWT) on interest treated as dividends, and Māori authority distributions.

SLE

Payments for the total student loan repayments an employer deducts from income paid to employees and contractors. If paying more than one deduction, eg PAYE and student loans, use account DED.

SLS

Student loan repayments to an individual's student loan balance.

SSC

Payments for the total ESCT (employer superannuation contribution tax) an employer deducts from their KiwiSaver contributions paid to employees. If a payment is for more than one deduction, eg PAYE and ESCT, use account DED