Employer's guide
IR335
October 2020
Employer's guide
Information to help you with your
responsibilities as an employer
COVID-19
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Introduction
If you have anyone working for you, it's your
responsibility to deduct tax and other amounts
from payments you make to them, as well as giving
information to us. We explain what you're required to
do and what happens if you don't comply.
If you haven't yet registered as an employer, read
our First-time employer's guide - IR333. It tells
you what you need to know before you register as
an employer.
If you need help with any of your employer
responsibilities, or you have questions about
anything in this guide, please call us on
0800 377 772.
Work permits
If you're thinking of hiring someone from overseas,
they may need a work permit. Only citizens and
permanent residents of New Zealand and Australia
may work in New Zealand without one.
Note: In some cases a visitor or student permit or other
entitlement may allow employment in New Zealand.
For more information about this and work permits
please go to t.nz or call the
New Zealand Immigration Service on 0508 558 855.
t.nz
Go to our website for information and to use our
services and tools.
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Log in or register for myIR - manage your tax
and entitlements online.
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Calculators and tools - use our calculators,
worksheets and tools, for example, to check
your tax code, find filing and payment dates,
calculate your student loan repayment.
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Forms and guides - download our forms and
guides.
Forgotten your user ID or password?
Request these online from the myIR login screen
and we'll send them to the email address we hold
for you.
How to get our forms and guides
You can get copies of our forms and guides at
t.nz/forms-guides
Changes to note
From 1 April 2020:
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The ACC maximum earnings on which ACC
earners' levy is charged has increased to
$130,911
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The Student Loan repayment threshold has
increased to $20,020.
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The payroll subsidy when using a payroll
intermediary has been removed.
The following changes came into effect 1 April 2019:
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file employment information with your normal
pay cycle
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provide new employees' address information, as
well as their date of birth - if they have provided
it to you, and
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file electronically (from payday compatible
software or through myIR) if your annual PAYE
& ESCT is $50,000 or more
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The ACC maximum earnings on which ACC
earners' levy is charged increased to $128,470.
The information in this guide is based on current tax laws at the time of printing.
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How to use this guide
Part 1 - Your responsibilities as
an employer
An explanation of your day-to-day responsibilities,
what is an employee, and what you may have to
deduct from your employees' wages.
Part 2 - Record keeping and
making payments
Learn what records you need to keep, how often
to make payments to us, the forms you need to
complete, and what to do if you stop employing
staff.
Part 3 - Other payments
Employers may make payments to their workers
other than normal wages. Find out about the tax
treatment of these other types of payments.
Part 4 - Penalties
Learn what the penalties and charges are if you fail
to meet your tax responsibilities.
Part 5 - Special types of workers
Find out how to deduct tax from the payments you
make to special types of workers.
Part 6 - Services you may need
Our services, contact details and other useful
information.
EMPLOYER¡¯S GUIDE
t.nz
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Contents
Part 1 - Your responsibilities
as an employer
Who is an employee?
Minimum employment rights and obligations
Amounts you'll need to deduct
Deducting PAYE
Tax codes
Non-notified rate
Tailored tax codes and student loan special
deduction rate certificates
Schedular payments
If a worker has a Certificate of exemption
- IR331
ACC earners' levy
KiwiSaver
Student loan deductions
Child support deductions
Deducting employees' arrears
Payroll giving
Employer's superannuation cash
contribution (employer contribution) and ESCT
Part 3 - Other payments
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Part 2 - Record keeping and
making payments
Records you need to keep
PAYE intermediaries
Manual record keeping
Paying PAYE to Inland Revenue
New employee details - IR346
Completing the Employment information
- IR348
Child support codes
Correcting your IR348 after it's been filed
Electronic filing (myIR)
How to pay your deductions
When an employee stops working for you
If you've ceased or are about to cease
providing fringe benefits
If you cease to employ staff
If you've ceased or are about to cease business
Running totals
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Allowances
Lump sums (extra pays)
Regular bonuses
Holiday pay
Loss of earnings compensation paid by ACC
Honoraria
Payments to school trustees
Life insurance and personal accident
premiums
Prize money paid at sporting events
and competitions
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Part 4 - Penalties
Late filing penalty
Interest
Late payment penalties
Non-electronic filing penalty
Shortfall penalties
Non-payment of employer deductions
Failing to make deductions
Failing to pay deductions
Evasion
Additional student loan penalties
Additional child support penalties
Prejudice
Employee start and finish information
penalties
Audit procedures
If you disagree
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EMPLOYER¡¯S GUIDE
4
Part 5 - Special types of workers
Casual agricultural workers
Commission agents
Directors
Drovers and musterers
Election-day workers
Fishers
Foreign fishing workers
IR56 taxpayers
Jockeys and trotting drivers
Musicians, dance bands and orchestras
Non-residents
Partners in a partnership
Piece-workers and outworkers
Recognised seasonal workers
Television and screen production
industry workers
Shareholder-employees in close companies
Shearers, shedhands and shearing contractors
Spouses or partners
Subsidised workers
Workers engaged in "activity in the
community" projects
Workers under labour-only contracts
in the building industry
Working owners in a look-through company
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Part 6 - Services you may need
Need to speak with us?
0800 self-service numbers
How to get our child support forms and guides
Voice ID
Supporting businesses in our community
Business Tax Update
Tax Information Bulletin (TIB)
Privacy
If you have a complaint about our service
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