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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

The Employer’s guide IR335 has been updated. This guide is a useful resource to help with your employer responsibilities.  

The guide: 

  • shows you how to file employment information in myIR  
  • explains what to do if you pay an allowance to an employee and whether it is taxable or non-taxable  
  • explains how different types of workers are treated and the deductions you need to make from their pay 
  • includes step-by-step calculation examples. 

See the IR335 on this page. 

Work out if you are an employer
Last updated: 01 Apr 2025
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