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Tax Administration Act 1994

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

23I: Employment income information requirements for employees

You could also call this:

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

Illustration for Tax Administration Act 1994

You must give information about your employment income if you have to meet tax obligations like an employer. You have to provide this information in a certain format within 10 working days after the end of the month when you get paid. This is related to your obligations under section CE 1F(3) of the Income Tax Act 2007.

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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=LMS191843.

Topics:
Money and consumer rights > TaxesWork and jobs > Worker rights
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"Rules for new employers who start hiring staff"

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"Employers must tell the government about special payments they make to you"

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

23IEmployment income information requirements for employees

  1. An employee who is required to provide employment income information relating to employment-related tax obligations as if an employer under section CE 1F(3) of the Income Tax Act 2007 must deliver the information in the prescribed format within 10 working days after the end of the month in which the payment is made.

Notes
  • Section 23I: 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 23I: amended, on , by section 166 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).