Employer Registration

STEP 6 - Employer Registration

Being an Employer has a lot of responsibilities.

Basic Guideline is as follows, this is not legal advise nor an exhaustive list, but general guideline of main items to be aware of.

A)

First step would be to register as an employer

Either online - Link

Or paper form - Link

B)

Next an employment contract for each employee is required Link

A signed copy must be kept in file and a copy given to the employee

You can use Department of Labour template.

The above site does not prepare a job description

C)

Your casual employee will have a different contract to your permanent employees.

Difference between causal & permanent - Link

E)

Trail periods - "A trial period can only be used for new employees, so it can’t be used if the employee already works for the employer but wants to try a new role. In this situation a probationary period can be used." Link

F)

When new employee starts, they fill in this form and is kept in your files Tax code declaration (IR330)

This provides the basis for tax deduction, student loan deduction etc,

OR

A person who is going to work as a contractor and receive schedular payments will provide this form - Link

More information on paying or working as a contractor can be found here - Link

G)

Employees who start a new job and meet the criteria for automatic enrolment must be enrolled in KiwiSaver

either the new employee provides:

G1) Kiwisaver deduction form -Link

Or

G2) Kiwi saver opt out form - Link

H)

Every pay day, work out net pay using calculator, pay net to employee, by cash, cheuqe, or internet transfer - Calculator

I)

Keep proper records Link

Link for IRD supplied spread sheet Link

J)

Casual Workers - not part time are paid 8% holiday pay - Link

K)

An area to note is Holiday pay etc

If casual employee then the holiday pay is calculated as above (J) Link

L)

Most difficult part of employment is when you have to let an employee go Link

Always advisable to get legal employment advise if there are disputes

M)

All employers must be payday filing from 1 April 2019, which means that:

    • file employment information every payday instead of an Employer monthly schedule (IR348)
    • provide new and departing employees' address information, as well as their date of birth - if they have provided it to you, and
    • file electronically (from payday compatible software or through myIR) if your annual PAYE/ESCT is $50,000 or more.
  • Note: The due date for payment remains the same at the 20th of the month (or 5th and 20th of the month for twice-monthly filers).

You will be using Employment Information (IR348) and New Employee Details (IR346) forms,

which IRD will send to you every month if you paper file. You can also find these forms on our website if you need more, or if you have more than two paydays a month

You can file online - and is very simple. Setup an online IRD account.

More information on IRD website

Payment for total amount of PAYE and kiwisaver withheld, paid to IRD

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STEP 7 - Contactus to setup an initial meeting

If you have any questions always free to

We are happy to discuss above or anything you are not clear on so the right systems are in place.