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Income Tax Act 2007

General collection rules - Employment-related taxes - Introductory provisions

RD 65: Employer's superannuation cash contributions

You could also call this:

"Money bosses pay into employees' superannuation funds"

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When you pay money into a superannuation fund for your employee, it's called an employer's superannuation cash contribution. This can be paid to a superannuation fund or to the Commissioner under the KiwiSaver Act 2006 to be paid later to a superannuation fund. You must pay tax on this contribution to the Commissioner, usually in two payments a month, as set out in section RA 15.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520142.

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Part RGeneral collection rules
Employment-related taxes: Introductory provisions

RD 65Employer's superannuation cash contributions

  1. An employer's superannuation cash contribution means a superannuation contribution paid in money either to a superannuation fund or under the KiwiSaver Act 2006 to the Commissioner for later payment to a superannuation fund, if the contribution is—

  2. an employer's superannuation contribution:
    1. made by a person for the benefit of 1 or more of their past employees.

      1. The amount of an employer's superannuation cash contribution is the sum of—

      2. the amount of the contribution received by the superannuation fund or, for a contribution paid to the Commissioner under the KiwiSaver Act 2006, received by the Commissioner for payment to the superannuation fund; and
        1. the amount of tax withheld for the employer’s superannuation contribution.

          1. An employer or person who makes an employer's superannuation cash contribution on behalf of an employee or past employee must pay to the Commissioner the amount of tax for the contribution. The amount is payable in 2 payment periods in a month as set out in section RA 15 (Payment dates for interim and other tax payments) unless they are an employer to whom RD 4(2) applies.

          2. Repealed

          3. Repealed

          4. Repealed

          5. Repealed

          6. Repealed

          7. Repealed

          8. Repealed

          9. Repealed

          10. Repealed

          11. Repealed
          Compare
          • 2004 No 35 ss NE 2(2), NE 3, NE 3B, NE 6, OB 1 employer’s superannuation contribution, specified superannuation contribution
          Notes
          • Section RD 65(1) heading: replaced (with effect on 1 April 2008), on , by section 140(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
          • Section RD 65(1): replaced (with effect on 1 April 2008), on , by section 140(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
          • Section RD 65(2): amended (with effect on 1 April 2008), on , by section 519(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
          • Section RD 65(2)(b): amended (with effect on 1 April 2008), on , by section 519(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
          • Section RD 65(3): amended, on , by section 216 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
          • Section RD 65(3): amended (with effect on 1 April 2008), on , by section 140(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
          • Section RD 65(3): amended (with effect on 1 April 2012), on , by section 140(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
          • Section RD 65(4) heading: repealed, on , pursuant to section 9(1) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65(4): repealed, on , by section 9(1) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65(5) heading: repealed, on , pursuant to section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(5): repealed, on , by section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(6) heading: repealed, on , pursuant to section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(6): repealed, on , by section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(7) heading: repealed, on , pursuant to section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(7): repealed, on , by section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(8) heading: repealed, on , pursuant to section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(8): repealed, on , by section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(9) heading: repealed, on , pursuant to section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(9): repealed, on , by section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(10) heading: repealed, on , pursuant to section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(10): repealed, on , by section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(11) heading: repealed, on , pursuant to section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(11): repealed, on , by section 55(b) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).
          • Section RD 65(12) heading: repealed (with effect on 1 April 2008), on , pursuant to section 519(10) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
          • Section RD 65(12): repealed (with effect on 1 April 2008), on , by section 519(10) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
          • Section RD 65(13) heading: repealed, on , pursuant to section 9(2) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65(13): repealed, on , by section 9(2) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms complying fund calculation period: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms complying fund rules: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms complying superannuation fund: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms compulsory employer contribution: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms employer's superannuation cash contribution: inserted (with effect on 1 April 2008), on , by section 519(12) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
          • Section RD 65 list of defined terms employer's superannuation contribution: repealed (with effect on 1 April 2008), on , by section 519(12) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
          • Section RD 65 list of defined terms KiwiSaver calculation period: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms KiwiSaver contribution: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms KiwiSaver scheme: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).
          • Section RD 65 list of defined terms salary or wages: repealed, on , by section 9(3) of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).