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Tax Administration Act 1994

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

23H: New group of employers

You could also call this:

"Rules for new employers who start hiring staff"

Illustration for Tax Administration Act 1994

You are an employer in the new group if you start employing staff in a tax year. The new-employer period is six months from when you start employing staff. You can choose how to give your employment income information during this time. You can give your employment income information in a format the Commissioner says is okay. You must give this information within 10 working days after payday. If you meet certain requirements, you can follow different rules, which are in section 23F(1)(a) and (b) and section 23F(3) and (4). If you choose to give your employment income information electronically, you are immediately part of the online group.

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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=LMS191842.

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23G: Exemption for certain employers in online group, or

"Some employers don't have to follow online group rules if it's reasonable."

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23I: Employment income information requirements for employees, or

"Telling your employer about your pay so they can sort out tax"

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

23HNew group of employers

  1. An employer is included in the new group if the employer becomes an employer in a tax year.

  2. The new-employer period is the 6-month period that starts on the date in the tax year on which the employer starts employing employees.

  3. An employer in the new group may choose to deliver their employment income information for a payday in the new-employer period—

  4. in a format prescribed by the Commissioner; and
    1. within 10 working days after payday.

      1. Despite subsection (3)(b), if an employer in the new group meets the requirements of section 23F(1)(a) and (b), they may choose to treat a payday in the way described in section 23F(3) and (4).

      2. If an employer in the new group chooses to deliver their employment income information electronically, whether through a service or platform provided by the Commissioner or through the use of payroll software, the employer is immediately included in the online group.

      Notes
      • Section 23H: 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 23H(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 23H(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 23H(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 23H(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 23H(5) 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).