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Income Tax Act 2007

General collection rules - Employment-related taxes - Adjustments for certain PAYE income payments

RD 13B: Adjustments for payroll donations

You could also call this:

“How tax credits for payroll donations affect your pay and records”

When you make a payroll donation during a pay period, you can get a tax credit. Your employer or the person who handles your pay will take the amount of this tax credit off the tax for your pay. They will then put information about this in your employment income records. This information is described in schedule 4 of the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2781804.

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Part R General collection rules
Employment-related taxes: Adjustments for certain PAYE income payments

RD 13BAdjustments for payroll donations

  1. This section applies when an employee makes a payroll donation for a pay period for which they have a tax credit under section LD 4 (Tax credits for payroll donations).

  2. The employer or PAYE intermediary must subtract the amount of the tax credit from the amount of tax for the employee's PAYE income payment for the pay period and include in their employment income information the items described in schedule 4, table 1, row 5(a) of the Tax Administration Act 1994.

Notes
  • Section RD 13B: inserted, on , by section 510 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Section RD 13B(2): amended, on , by section 203(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Section RD 13B list of defined terms employer monthly schedule: repealed, on , by section 203(2)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Section RD 13B list of defined terms employment income information: inserted, on , by section 203(2)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).