How to Register



How to Register as an Employer – the steps
To register as an employer fill in the Employer registration (IR 334) form available from the IRD and send it to one of the IRD’s postal addresses.

If you prefer, you can register online at the IRD website www.ird.govt.nz.

  1. You need an IRD number for your employer records. If you already have a number, you can use this for your employer registration. If you don’t have an IRD number you will need to apply for one by completing an IRD number application form—use an IR 595.

  2. If you are a partnership, company, trust or other organisation use an IR 596. Send the application with your Employer registration (IR 334) to IRD.

  3. Make sure you enter the date you will start employing at Question 8 of the form.
    The PAYE deduction tables (Question 9) are available in two books—one for employers who pay staff either weekly or fortnightly, and the other for employers who pay staff four-weekly or monthly. These tables show you how much PAYE and student loan repayments you must deduct from your employees’ gross earnings. The deduction tables and online PAYE calculators are available here on our site.

  4. IRD ask you at Question 10 to show the number of employees, including contractors who receive withholding payments, you will employ so IRD can send you adequate supplies of the tax code declaration forms—all employees must complete one when they start working for you.

  5. Tick “Yes” at Question 11 if any of your employees need to make student loan repayments to Inland Revenue. If you are registering as an employer before employing staff or you take on additional staff in the future, you may not know if your employees have student loans—simply show their student loan tax code on the employer monthly schedule in the month they start working for you.

  6. Question 12 asks if you will be making specified superannuation contributions. A specified superannuation contribution is any contribution to a superannuation fund that an employer makes for their employee’s benefit.

  7. Most benefits given to employees other than their salary or wages are fringe benefits—these can include motor vehicles, loans, and free, subsidised or discounted goods or services. If you are likely to provide any of these benefits to employees, tick “Yes” at Question 13. If you will not be providing any fringe benefits tick “No”. If your situation changes and you start providing fringe benefits, you will need to contact IRD so they can start sending you fringe benefit tax (FBT) returns.

  8. If you do not complete Question 13, IRD will automatically send you quarterly FBT returns. If you have ticked “Yes” at Question 13 and your gross tax and specified superannuation contribution withholding tax deductions are $100,000 or less for the year, you have the option, at Question 14, of filing annual or income year FBT returns instead of quarterly returns.

  9. At Question 15 IRD highlight what you will need to do as an employer. They ask you to complete 3 questions to assist IRD in understanding what information and services you might find useful. This may involve IRD contacting you to discuss how they can be of assistance to you.

Finally - Send the completed registration form to the IRD.