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Tax Administration Act 1994

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

23P: Employment income information: payroll software

You could also call this:

"Information about using payroll software to work out salary and tax"

Illustration for Tax Administration Act 1994

When you use payroll software, it means you are using a system that can calculate how much salary or wages someone earns and how much tax needs to be taken out. This software can be something you buy or a special system made just for you. It helps with the PAYE rules, which are the rules about paying tax on the money you earn.

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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=LMS191851.

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Money and consumer rights > TaxesWork and jobs > Worker rights
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23Q: Employment income information: variation of requirements, or

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

23PEmployment income information: payroll software

  1. For the purposes of sections 23H(5) and 23O, payroll software means a commercially available payroll system or service, or another bespoke equivalent, that enables the calculation of amounts of salary or wages and amounts that are required to be withheld under the PAYE rules.

Notes
  • Section 23P: 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).