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PAYE
Our premier guide to PAYE deductions. It includes information on different tax codes, record keeping and filing, as well as taxing holiday pay and redundancy payments.
Employers are required to make deductions from payments made to employee who work for them.
PAYE is the basic “pay as you earn” tax which is deducted from payments of wages and salaries to
employees. PAYE can incorporate additional charges such as ACC earner premiums. In addition to
PAYE there are other deductions that are made from payments to employees. These can include
student loan repayments, withholding tax on superannuation fund contributions, and child support.
There are several different rates of deduction depending on the circumstances of the employee.
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