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Payroll and PAYE

Employers must make certain deductions from an employee's earnings. These include income (PAYE) or withholding tax and may also include deductions for student loan repayments, child support or any benefits, bonuses or other allowances an employer pays. This is a general introduction to payroll and PAYE.

Payroll deductions

Information for employers on payroll deductions for: PAYE, student loan payment, child support, superannuation fund contributions, and KiwiSaver.

This information is brought to you by Inland Revenue

Letting Inland Revenue know about staff changes

Inland Revenue summarises an employer's responsibilities and what to do with payroll.

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Inland Revenue online services for employers Opens in a new window

This is a launch page for all the online services available through the Inland Revenue that apply to employers.

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Employing a spouse or civil union partner Opens in a new window

Inland Revenue outlines what you must do if you want to employ your spouse or civil union partner.

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To use a PAYE intermediary employers must fill in IR920 Opens in a new window

IR920 - This form links an employer to PAYE intermediary.

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Download IR348 and list your employees' deduction details Opens in a new window

IR348 is a form for employers to list their employees' pay deduction details for Inland Revenue.

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Employers record pay deductions on IR345 Opens in a new window

Employers can download an IR345 form and read instructions on recording and paying the deductions made from their employees' pay.

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Guide to filing IR343 employer monthly schedules online Opens in a new window

Employers whose annual PAYE deductions are $100,000 or more must file their employer monthly schedules using ir-File. This is a guide to show employers, tax agents and payroll bureaus how to register for and use ir-File, which is a system that enables employers to send their employer monthly schedules securely to Inland Revenue via the Internet.

This information is brought to you by Inland Revenue


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