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Tax Administration Act 1994

Information, record-keeping, and returns - Taxpayers’ obligations to keep records - Taxpayer's obligations to keep records

22AA: Records to be kept by employers and PAYE intermediaries

You could also call this:

"Employers must keep records of employee payments and tax"

Illustration for Tax Administration Act 1994

You must keep proper records in English or te reo Maori when you make a PAYE income payment to an employee. You need to keep records of the payment, the amount of tax withheld, and other information set out in schedule 3, table 1, as required under this Act, the Child Support Act 1991, the KiwiSaver Act 2006, or the Student Loan Scheme Act 2011. You must keep these records safe for at least 7 years after making the payments, unless the Commissioner tells you it's not required or you deliver the records to the Commissioner as needed.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS191640.

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22: Keeping of business and other records, or

"Keep records of your business money and activities"

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22AAB: Records to be kept by payers of passive income, or

"Keeping records of passive income you pay to others"

Part 3Information, record-keeping, and returns
Taxpayers’ obligations to keep records: Taxpayer's obligations to keep records

22AARecords to be kept by employers and PAYE intermediaries

  1. An employer who makes a PAYE income payment to an employee must keep proper records in English or te reo Maori relating to the payment, the amount of tax withheld for the payment, and the other items of information set out in schedule 3, table 1, as required under this Act, the Child Support Act 1991, the KiwiSaver Act 2006, or the Student Loan Scheme Act 2011.

  2. A person acting as a PAYE intermediary for an employer must keep proper records relating to their activity as a PAYE intermediary in relation to an employee of the employer.

  3. An employer or PAYE intermediary must take reasonable steps to ensure the safe-keeping of their records for a period of not less than 7 years after the making of the payments to which the records relate, except to the extent to which—

  4. the Commissioner has notified the employer or PAYE intermediary that retention is not required; or
    1. the employer or PAYE intermediary has delivered the records to the Commissioner as required by this Act or the Income Tax Act 2007.

      1. On application by the person, the Commissioner may authorise the keeping of records under this section in a language other than English or te reo Maori.

      Notes
      • Section 22AA: inserted, on , by section 272 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
      • Section 22AA(1): amended (with effect on 26 June 2019), on , by section 194(1) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
      • Section 22AA(4): amended (with effect on 26 June 2019), on , by section 194(2) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).