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For businesses and employers Ngā pakihi me ngā kaiwhakawhiwhi mahi

Accounting for employer-related taxes

As an employer you must deduct and pay us:

  • PAYE and any other deductions from your employees' earnings, and
  • tax on schedular payments from your contractors' earnings.

You may also have to pay fringe benefit tax (FBT) if you provide benefits to your employees.


Find out about the deductions you need to make for employees and contractors, paying allowances, and hiring special types of workers.

Filing returns and making payments

Learn the due dates for filing employer returns and making payments of deductions you've made, and how up-to-date record keeping can help.

Fringe benefit tax

Learn how FBT must be paid on most non-cash benefits you provide to your employees, and how to file returns and make payments.