PAYE on Salaries & Wages

If your income is from salary, wages, benefits or taxable pensions, your tax will automatically be deducted under the pay-as-you-earn (PAYE) system. This means when you get your weekly, fortnightly, or monthly pay, your tax has already been deducted from it.

PAYE is the tax your employer deducts from your salary and wages. It includes:

  • the tax rate for your income, and
  • an ACC earners' levy

Tax rates for the 2017 - 2018 financial year.

Taxable Income ($) Tax Rate

Up to 14,000

Over 14,000and up to 48,000

Over 48,000 and up to70,000

Remaining income over $70,000





*These rates are ACC-exclusive.


  • If you are an employer, then you must file an employer monthly schedule detailing each worker's gross earnings and deductions every month


  • If you are an employee, you must complete a Tax code declaration (IR 330) as soon as you start work for your employer. If you fail to complete the tax code declaration, you will be taxed at the PAYE no-declaration rate.
Contact Details

Phone: (09) 298-2511

Fax: (09) 298-2517


Calendars and Key Dates

20 May-Employerschedules due

7 May - GST return and payment due / Provisional tax due

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