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MENU
  • Home
  • Meet the Team
    • Kirsten Wise
    • Simon Hankins
    • Dave Cheetham
    • Karrie Stephens
  • Accounting
    • Key Dates
    • Tax Facts >
      • ACC Premiums
      • Depreciation Allowances
      • Entertainment
      • Fringe Benefit Tax
      • Gifting
      • Goods & Services Tax
      • GST & E-Commerce
      • Kiwisaver
      • PAYE on Salaries & Wages
      • Provisional Tax
      • Resident Withholding Tax
      • Tax Credits (formerly rebates)
      • Taxpayer Penalties
      • Working for Families Tax Credits
    • FAQ's
    • PaySauce
    • Accounting Testimonials
  • Insurance
    • Insurance Testimonials
  • Mortgages
    • Home Loans - Buying or Selling
    • First Home Buyers
    • Refinancing or Fixing
    • Debt Consolidation
    • Personal Loans
    • Interest Rate Options - Fixing or Floating
    • Types of Loans
    • The Costs
    • Mortgage Tips
    • Moving House Checklist
    • Mortgage Testimonials
  • Real Estate
  • Checklists
    • Individual Checklist
    • Business or Trust Checklist
    • Rental Checklist
    • Farming Checklist
    • Short Term Rental & AirBNB Checklist
  • News & Updates
  • Pay your invoice now
  • Contact

Tax Facts: PAYE on Salaries & Wages

Pay As You Earn (PAYE) is the basic tax taken out of your employees' salary or wages. The amount of PAYE you deduct depends on each employee's tax code.


PAYE employees must complete a Tax code declaration (IR 330) as soon as they start working for you. If an employee fails to complete the tax code declaration, you must deduct PAYE at the no-declaration rate.

If you are a 'small employer' with gross annual PAYE deductions of up to $500,000,   payments are made to IRD on the 20th of the month following the deductions.  The employer monthly schedule must also be filed by the 20th of that month
  • If you are a 'large employer' with gross annual PAYE deductions over $500,000, the deductions made from payments made to employees between the:
    1st and the 15th of the month are paid by the 20th of the same month.
  • 16th and the end of the month are paid by the 5th of the following month (except for December payment to be made by 15 January). The employer monthly schedule must also be filed by the 5th of that month
​
For more information regarding PAYE or to register as an Employer either call us or visit the IRD website
Supplied by
CCH Business Fitness NZ
Accountants & Tax Agents Institute of NZ logo
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Phone: (06) 834 0771
Fax: (06) 834 0773
Email: [email protected]
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5 Carlyle Street, Napier South, Napier 4110, New Zealand​

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PO Box 480
Napier 4110
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