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Tax Administration Act 1994

Information, record-keeping, and returns - Employment income information

23C: Meaning of employment income information

You could also call this:

"What employment income information means and how it's shared"

Illustration for Tax Administration Act 1994

When you think about employment income information, it means the details listed in schedule 4, tables 1 to 3. You need to know what information is required and when it must be provided to the Commissioner. Employers must provide this information under certain sections of the law, such as section RD 22 of the Income Tax Act 2007. The Commissioner decides how employers deliver employment income information. You will use electronic forms and communication to send this information. The Commissioner can set conditions for how you deliver the information. When you deliver employment income information twice a month, you treat payments as being made in one of two payment periods in a month. The first period is from the 1st to the 15th of the month. The second period is from the 16th to the last day of the month. The Commissioner sets the rules for delivering employment income information. You must follow these rules when you provide information to the Commissioner. The rules can be different for different employers or groups of employers.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS191837.

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23B: Employment income information: outline of provisions, or

"Information employers must give about their employees' income"

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23D: Employers’ groups for delivery of information, or

"How employers give employment income information to the government"

Part 3Information, record-keeping, and returns
Employment income information

23CMeaning of employment income information

  1. Employment income information, for the purposes of the Inland Revenue Acts, means the items of information that are listed in schedule 4, tables 1 to 3, as applicable, and that—

  2. an employer to whom section RD 22 of the Income Tax Act 2007 applies, must provide to the Commissioner under sections 23E to 23M; or
    1. an employee to whom section RD 4(4) of that Act applies, must provide to the Commissioner under section 23I.

      1. The Commissioner must prescribe 1 or more electronic forms and 1 or more means of electronic communication by which employment income information must be delivered by an employer for the purposes of this subpart.

      2. The requirements relating to a form or a means of communication may relate to an employer or a class of employers, and may be subject to the conditions specified by the Commissioner, whether generally or in a specific case.

      3. For the purposes of the delivery of employment income information, a requirement to deliver the information twice-monthly means that, in determining the date on which the information may be delivered, a payment or benefit is treated as being paid or received on a day in or, at the latest, by the last day of—

      4. the first payment period in a month when the relevant day falls in the period that starts on the 1st day of the month and ends on the 15th day of the month; or
        1. the second payment period in a month when the relevant day falls in the period that starts on the 16th day of the month and ends on the last day of the month.

          Notes
          • Section 23C: inserted, on , by section 275 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
          • Section 23C(1) heading: inserted, on , by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section 23C(1)(a): amended, on , by section 19 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section 23C(2) heading: inserted, on , by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section 23C(3) heading: inserted, on , by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section 23C(4) heading: inserted, on , by section 18 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section 23C(4)(a): amended (with effect on 1 April 2019), on , by section 95(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
          • Section 23C(4)(b): amended (with effect on 1 April 2019), on , by section 95(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).