4Reporting of employment income information Empowered by ss 3, 23C, 23D, 23J, 23K, 23L, 23M, 47, 227C
Table 1—Employment income information for reporting on payday basis
| Row | Items | ||
|---|---|---|---|
| 1 | The name of the employer | ||
| 2 | The tax file number of the employer | ||
| 3 | The date of the applicable payday | ||
| 4 | Particulars of the following for every person who is an employee of the employer and who receives a PAYE income payment or benefit under an employee share scheme: | ||
| a | the name | ||
| b | the tax file number, if supplied to the employer | ||
| c | the tax code for a PAYE income payment that is not an extra pay | ||
| d | the amount of gross earnings, including the value of a benefit arising under an employee share scheme | ||
| e | the name of every person who is an employee who receives an extra pay at a rate less than the rate set out in schedule 2, part B, table 1, row 3 of the Income Tax Act 2007 | ||
| f | the total amount of tax withheld before any tax credits are taken into account | ||
| g | the amount of earnings not liable to the earner levy, including the value of a benefit arising under an employee share scheme | ||
| 5 | Particulars of the following amounts for every person who is an employee, as applicable: | ||
| a | the amount of any tax credit under section LD 4 of the Income Tax Act 2007 | ||
| b | the amount of child support deductions | ||
| c | the amount of salary or wage deductions made under the Student Loan Scheme Act 2011 | ||
| d | the amount of employer KiwiSaver contributions made under the KiwiSaver Act 2006, part 3, subpart 3 less ESCT | ||
| e | the amount of employee KiwiSaver contribution deductions under the KiwiSaver Act 2006, part 3, subpart 1 | ||
| f | the amount of salary or wages, as defined in section 4(1) of the KiwiSaver Act 2006, if required under section 63B of that Act | ||
| 6 | The amount of ESCT payable | ||
| 7 | Particulars of the following for every former employee who receives a benefit under an employee share scheme when the employer has chosen under section RD 7B of the Income Tax Act 2007 to withhold an amount of tax for the benefit: | ||
| a | the name of the employee | ||
| b | the tax file number, if supplied to the employer | ||
| c | the value of the benefit | ||
| d | the amount of tax withheld | ||
| 8 | Other particulars as the Commissioner requires | ||
Table 2—Information about new employees
| Row | Items |
|---|---|
| 1 | The name of the employer |
| 2 | The tax file number of the employer |
| 3 | The contact address of the employer, as required |
| 4 | The full name of the employee |
| 5 | The contact address of the employee, as required |
| 6 | The date of birth of the employee, if supplied to the employer |
| 7 | The date on which the employee starts being an employee of the employer |
| 8 | The tax file number of the employee, if supplied to the employer |
| 9 | The tax code supplied by the employee |
| 10 | The KiwiSaver status of the employee under section 22 of the KiwiSaver Act 2006 |
Table 3—Information about departing employees
| Row | Items |
|---|---|
| 1 | The name of the employer |
| 2 | The tax file number of the employer |
| 3 | The contact address of the employer |
| 4 | The name of the employee |
| 5 | The date on which the employee stops being an employee of the employer |
| 6 | The tax file number of the employee, if supplied to the employer |
Notes