Deductions from income
You need to deduct tax from employees or contractors who receive salary, wages or schedular payments. You may also need to make other deductions like KiwiSaver, student loans and child support.
Fringe benefit tax
When you provide benefits to your employees over and above their salary or wage, you may need to pay fringe benefit tax.
You sometimes need to pay tax on allowances for things like meals, uniforms and accommodation that you provide for your employees on top of salary or wages.
You need to file employment information every payday.
Payroll giving for my employees
Your employees can make donations to approved charities through your payroll system.
PAYE deduction records
What kinds of records you need to keep for your PAYE deductions.