Employing staff

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Charitable and donee organisations

About this Guide Charitable organisations have a number of tax obligations. This guide explains these obligations to you and tells you where you can find further information. It includes information about which taxes your organisation will have to deal with, what tax exemptions are available to charities and approved donee organisations, and the criteria an…


Completing Employment Information forms

About this Guide Use this guide to help you complete Employment information forms. When to use this guide Use this guide to help you complete Employment information (IR348) and Employment information supplementary (IR349).


Dairy farming

Dairy farmers have specific obligations and responsibilities surrounding GST and PAYE. This guide provides you with information and answers to some of the common questions that dairy farmers ask about GST and PAYE.


Do you need a tailored tax code?

If the standard tax codes (for example, “M”, “S”, “SH” or “ST”) or the rate of withholding tax don’t deduct the right amount of tax, a special tax code or deduction rate could help you.


Employer information amendments

About this Form Form to use when making changes to Employment information (IR348) that have been filed. When to use this form Use this form to let us know of changes that need to be made to an Employer information (IR348) you’ve already sent in. The form can only be used for amendments to one…


Employer obligations

About this Guide A summary sheet explaining obligations as an employer. When to use this guide This summary sheet helps you decide if you are an employer or not.  It also runs through your obligations as an employer, including registration, things you must do, deductions to make from employees’ salaries, forms that must be submitted and where…


Employer registration

About this Form Form to use to register as an employer. You can also do this online. When to use this form Fill in your details including: contact phone number your address bank account details BIC code employment details. What you will need You’ll need: the IRD number to be registered your contact details your…


Employer’s guide

About this Guide Explains the tax responsibilities of anyone who employs staff. We will send you a copy of this guide when you register with us. When to use this guide Using this guide will help you fulfil your responsibilities as an employer. If you have anyone working for you, it is your responsibility to make…


Employment Information

About this Form You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000. The IRD will send you Employment information – IR348 and New employee detail – IR346 forms every month. When to use this form You must file an employment information form every time you pay…


Employment Information supplementary

About this Form Supplementary form to list your employees’ details. When to use this form Use this page as an additional page to the Employer information (IR348), if you have more employees than will fit on the page. What you will need For help, refer to IR337 Completing Employment Information forms.


ESCT amendment form

Use this form if you need to amend the Employer superannuation contribution tax (ESCT).


Exempt Employee Share Scheme

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS).


FBT alternate rate calculation sheet – quarterly returns

Using this form to calculate your Fringe Benefit Tax (FBT) alternate rate.


First-time employer’s guide

This guide takes a brief look at what you have to do when you decide to employ workers. It also tells you how to register with Inland Revenue as an employer.


Fringe benefit ordinary employee annual tax return

Use this form to file a fringe benefit tax (FBT) annual return. Annual FBT returns cover the tax year from 1 April to 31 March.


Fringe benefit tax guide

About this Guide Guide explaining the FBT responsibilities of employers. When to use this guide Use this guide to help you with your tax responsibilities if you fall under the following four main groups of taxable fringe benefits: motor vehicles available for private use free, subsidised or discounted goods and services low-interest loans employer contributions…


Fringe benefit tax income year return

About this Guide Return for companies with shareholder-employees. Covers the same period as the company’s accounting year. Due date for filing the return and payment is the same as that for paying end-of-year income tax. Takes approximately 10 minutes to complete. This form can be completed on-screen by typing content directly into the PDF document….


Fringe benefit tax return guide

About this Guide This guide helps employers complete their fourth quarterly or annual income year FBT returns. It can also be used for employers completing their final FBT return after ceasing employment. When to use this guide Use this guide if you are completing your fourth quarterly or annual income year FBT returns, or if…


Getting lump sum payments – employees

When you get a lump sum payment or “extra pay”, it can affect the amount of tax you pay. It can also affect your ACC, KiwiSaver and student loan repayments and may affect your entitlements.


IR56 taxpayer’s handbook

This booklet explains the tax responsibilities for people who pay their own PAYE tax.


Meeting your employer obligations for KiwiSaver

Use this guide to realise your employer obligations for KiwiSaver.


Notification of Exempt Employee Share Scheme

Use this form if you are operating an Exempt Employee Share Scheme (Exempt ESS). Employers need to tell IRD when they operate an exempt ESS.


PAYE intermediary cessation form

Employers are able to voluntarily contract out their employer responsibilities to a PAYE intermediary. This form is for employers or the PAYE intermediary to cease an existing PAYE intermediary arrangement.


PAYE intermediary registration

Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.


Payroll giving

Your employees can make donations to approved charities through your payroll system. They’ll get a tax credit for each donation they make when you pay them. This reduces their amount of PAYE.


Private operators

This factsheet explains your tax responsibilities and entitlements if you’re a self-employed private operator in the sex industry.


Self-employed or an employee?

Leaflet outlining the difference between a self-employed person and an employee.


Smart business guide

A guide to tax obligations, record keeping and income and expenses for businesses and non-profit organisations.


Tailored tax code application

Use this form to apply for a special tax code so that tax is deducted at a rate that suits your individual circumstances. You can also use this form to pay your student loan off faster by selecting a special repayment deduction rate.


Tax code declaration

Form for employees to complete when starting their job or changing their tax code.


Tax rate notification for contractors

Schedular payments are payments made to contractors who perform certain activities. Tax is deducted from these payments but they’re different to salary or wage payments.


Taxing lump sum payments – employers

About This Guide Are you paying a lump sum to an employee or ex-employee? Lump sums include back paid holiday pay and redundancy. This factsheet tells you how the lump sum may change their tax obligations or entitlements. When to Use This Guide If you know you are going to make a lump sum or…

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