Payroll giving
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Payroll giving
Form Number: IR617 / Form Code: IR617
About this Guide
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.
When to use this guide
Your employee can donate to any organisation on IRD’s approved list. If they donate to other organisations it is not considered payroll giving. They will not receive a tax credit for these donations.
If you do not pass on the donation when you should, the donation amount becomes PAYE debt for your business. IRD may charge interest, late payment penalties and shortfall penalties.
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