23LEmployment income information for new and departing employees

1. When an employee starts employment with an employer, the employer must provide the information referred to in schedule 4, table 2 to the Commissioner.

2. When an employee’s employment ends, the employer must provide the information referred to in schedule 4, table 3 to the Commissioner.

3. The information referred to in subsection (1) about new employees must be delivered to the Commissioner by the date on which the employer is required to deliver employment information for the employee’s first payday or, if the employer chooses, at an earlier time.

4. The information referred to in subsection (2) about departing employees must be delivered to the Commissioner by the date on which the employer is required to deliver employment income information for the payday on which the employee was last paid or, if the employer chooses, at an earlier time.

5. Despite subsections (1) to (4), if information about the relevant employee is delivered to the Commissioner as part of electronic payday reporting that includes income information about the employee, the only additional information required from the employer is,—

6. for a new employee, schedule 4, table 2, rows 5, 6, 7, and 10:
7. for a departing employee, schedule 4, table 3, row 5.

8. In this section, employee includes a person who receives or is entitled to receive a payment that would, but for section RD 3B or RD 3C of the Income Tax Act 2007, be a PAYE income payment.