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Employing staff
Tax requirements for first time employers
If you are hiring staff for the first time, you need to be aware of your tax responsibilities. Inland Revenue explains what you need to know about paying tax and making deductions from your employee’s salary. Read about becoming an employer, paying PAYE and keeping good records.

Employers are responsible for making various deductions from the payments they make to their staff and paying these deductions to us. This site gives information for employers about these responsibilities and includes resources such as online calculators, forms and guides.

Becoming an employer
When you start employing staff, you must register with us as an employer. You must also decide whether your staff are employees or self-employed contractors as the tax treatment for each is different.

Employing staff
There are things you must do or check when a staff member starts or stops working for you, when your business changes or ceases or if you want to employ your spouse or any foreign workers.

Payroll
Employers must deduct PAYE, including tax on schedular payments (formerly withholding payments) from payments made to staff or contractors. Deductions may also be needed for student loan repayments, child support, Kiwisaver, or any benefits, bonuses or other allowances that you pay.

Keeping records
This section has information about which records of your PAYE deductions you need to keep, and for how long.

Filing returns and making payments
Filing and payment responsibilities for salary and wage deductions differ depending on whether you are a small or a large employer. Large employers must file their employer monthly schedules electronically using ir-File. This option is also available to small employers. Any employer may use a PAYE intermediary.

Failing to meet your employer obligations
If you fail to meet any of your obligations as an employer you may be liable for penalties and interest.

Source: Inland Revenue


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