{"id":281517,"date":"2024-08-22T13:26:46","date_gmt":"2024-08-22T01:26:46","guid":{"rendered":"https:\/\/www.reckon.com\/nz\/?post_type=sbh&#038;p=281517"},"modified":"2025-04-01T11:09:59","modified_gmt":"2025-03-31T22:09:59","slug":"paye-deduction-tables-tax-rates","status":"publish","type":"sbh","link":"https:\/\/www.reckon.com\/nz\/small-business-resources\/financial-information\/paye-deduction-tables-tax-rates\/","title":{"rendered":"PAYE: deduction tables and tax rates"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.23&#8243; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_3,2_3&#8243; _builder_version=&#8221;4.23&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; module_class=&#8221;table-contents&#8221; _builder_version=&#8221;4.23&#8243; background_color=&#8221;#f4f4f4&#8243; custom_padding=&#8221;25px||25px||true|false&#8221; sticky_position=&#8221;top&#8221; sticky_limit_bottom=&#8221;section&#8221; sticky_position_tablet=&#8221;top&#8221; sticky_position_phone=&#8221;none&#8221; sticky_position_last_edited=&#8221;on|desktop&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; border_radii=&#8221;on|24px|24px|24px|24px&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.23&#8243; text_font=&#8221;||||||||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;on|desktop&#8221;][\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; pac_dcm_carousel_specific_module_num=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Copy paste body text here&#8221; _builder_version=&#8221;4.27.4&#8243; header_2_font_size=&#8221;32px&#8221; hover_enabled=&#8221;0&#8243; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;26px&#8221; header_2_font_size_last_edited=&#8221;on|tablet&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">As a New Zealand business owner, you\u2019re obliged to learn your employer responsibilities to the IRD. But with the help of learning PAYE tax rates, PAYE tables and PAYE deduction tables, you\u2019ll understand them in no time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There are intricacies to calculating and paying tax on behalf of employees, depending on pay periods, individual employee circumstances and pay brackets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Before we get into using weekly, fortnightly, and monthly tax tables for employee payments, let\u2019s find out what\u2019s fundamental to it all \u2013 PAYE.<\/span><\/p>\n<h2><strong>What is PAYE?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">PAYE stands for \u2018pay as you earn\u2019. As an employer, you must deduct PAYE from your employee\u2019s renumeration and pay it to the Inland Revenue Department (IRD) on their behalf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PAYE refers to the combined income tax and ACC earners\u2019 levy.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are different rates of PAYE depending on the employee\u2019s renumeration and other conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">On top of PAYE, you might have to deduct other amounts such as student loan repayments, child support and KiwiSaver deductions.<\/span><\/li>\n<\/ul>\n<h3><strong>ACC earner\u2019s levy<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">All employees must pay the ACC levy which covers no-work injuries. The earners\u2019 levy deduction is $1.60 GST-inclusive per $100 of earnings.<\/span><\/p>\n<h3><strong>Student Loans<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Employers are required to deduct student loan repayments through the PAYE system, at the standard deduction rate. Employees can also request that an employer deducts additional funds to pay off a student loan quicker.<\/span><\/p>\n<h3><strong>KiwiSaver<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">KiwiSaver is a voluntary long-term savings scheme designed to help an employee put money away. Employers must deduct this in their PAYE activity and enrol the employees in the scheme.<\/span><\/p>\n<h2><strong>PAYE calculator<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">An exceptionally simple and compliant way to understand your PAYE obligations is to follow the on-page instructions and use the IRD\u2019s PAYE Calculator <\/span><a href=\"https:\/\/www.ird.govt.nz\/tasks\/work-out-paye-deductions-from-salary-or-wages\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">here<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><strong>Employer\u2019s PAYE responsibilities<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">As a New Zealand business owner and employer, your PAYE responsibilities are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must have first registered for an IRD number.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must fill in an \u2018Employment Information \u2013 IR348\u2019 form complete with details of deductions you have made from your employees\u2019 renumeration. If the employers gross annual PAYE (including ESCT) deducted is $50,000 or more, employers must file this information electronically. More information on <\/span><a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/payday-filing\/filing-employment-information-by-paper\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">employee information and payday filing here.<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employees must now deduct PAYE from all employee\u2019s renumeration and pay to the IRD before the due date.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From April 1 2025, there are four tax brackets and rates:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<th style=\"width: 21.4591%;\"><b>Tax rate<\/b><\/th>\n<th style=\"width: 38.5718%;\"><b>Taxable income bracket<\/b><\/th>\n<th style=\"width: 39.969%;\"><b>\u200bTax owed<\/b><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 21.4591%;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<td style=\"width: 38.5718%;\"><span style=\"font-weight: 400;\">$0 to $15,600<\/span><\/td>\n<td style=\"width: 39.969%;\"><span style=\"font-weight: 400;\">10.50% of taxable income<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.4591%;\"><span style=\"font-weight: 400;\">17.5%<\/span><\/td>\n<td style=\"width: 38.5718%;\"><span style=\"font-weight: 400;\">$15,601 to $53,500<\/span><\/td>\n<td style=\"width: 39.969%;\"><span style=\"font-weight: 400;\">$1,638 plus 17.50% of the amount over $15,600<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.4591%;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<td style=\"width: 38.5718%;\"><span style=\"font-weight: 400;\">$53,501 to $78,100<\/span><\/td>\n<td style=\"width: 39.969%;\"><span style=\"font-weight: 400;\">$8,271 plus 30.00% of the amount over $78,100<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.4591%;\"><span style=\"font-weight: 400;\">33%<\/span><\/td>\n<td style=\"width: 38.5718%;\"><span style=\"font-weight: 400;\">$78,101 to $180,000<\/span><\/td>\n<td style=\"width: 39.969%;\"><span style=\"font-weight: 400;\">$15,651 plus 33.00% of the amount over $78,100<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.4591%;\"><span style=\"font-weight: 400;\">39%<\/span><\/td>\n<td style=\"width: 38.5718%;\"><span style=\"font-weight: 400;\">$180,001 or more<\/span><\/td>\n<td style=\"width: 39.969%;\"><span style=\"font-weight: 400;\">$42,277 plus 39.00% of the amount over $180,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong><br \/>PAYE: Deduction tables<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">If you\u2019re starting a business and need to understand your exact PAYE responsibilities as an employee, you\u2019ll need to refer to the IRD\u2019s deduction tables.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These PAYE deduction tables are designed to adapt to the specific pay periods your business has chosen as a way of distributing employee renumeration.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can either pay an employee weekly, fortnightly or monthly. The below tables are designed to cover employers PAYE responsibilities across all such pay periods.<\/span><\/p>\n<h3><strong>Weekly tax tables<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">If you pay your employee weekly and require information on weekly tax tables, see the IRD\u2019s <\/span><a href=\"https:\/\/www.ird.govt.nz\/-\/media\/project\/ir\/home\/documents\/forms-and-guides\/ir300---ir399\/ir340\/ir340-2025.pdf?modified=20240821033750&amp;modified=20240821033750\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">tax table guide here<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><strong>Fortnightly tax tables<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">If you pay your employee fortnightly and require information on fortnightly tax tables, see the IRD\u2019s <\/span><a href=\"https:\/\/www.ird.govt.nz\/-\/media\/project\/ir\/home\/documents\/forms-and-guides\/ir300---ir399\/ir340\/ir340-2025.pdf?modified=20240821033750&amp;modified=20240821033750\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">tax table guide here<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><strong>Monthly tax tables<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">If you pay your employee monthly and require information on four-weekly or monthly tax tables, see the IRD\u2019s <\/span><a href=\"https:\/\/www.ird.govt.nz\/-\/media\/project\/ir\/home\/documents\/forms-and-guides\/ir300---ir399\/ir341\/ir341-2025.pdf?modified=20240821040743&amp;modified=20240821040743\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">tax table guide here<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For all further information on PAYE, see the <\/span><a href=\"https:\/\/www.ird.govt.nz\/tasks\/work-out-paye-deductions-from-salary-or-wages\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">IRD website here<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>[\/et_pb_text][ba_social_share icon_bg=&#8221;#03002e&#8221; icon_padding=&#8221;10px|12px|10px|12px|true|true&#8221; layout=&#8221;classic&#8221; show_text=&#8221;off&#8221; btn_padding=&#8221;0px|0px|0px|0px|false|false&#8221; btn_bg_color=&#8221;RGBA(255,255,255,0)&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;50px||||false|false&#8221; custom_padding=&#8221;25px||||false|false&#8221; custom_css_before=&#8221; content: %22SHARE THIS%22;|| font-size: 16px;|| font-weight: 700;|| line-height: 22px;|| letter-spacing: 0em;|| text-align: center;|| color: #ff5447;|| margin-bottom: 10px;|| display: inline-flex;|| position: absolute;|| margin-top: 10px;&#8221; border_width_top_main=&#8221;1px&#8221; border_color_top_main=&#8221;#e4e4e4&#8243; border_radii_icon=&#8221;on|5px|5px|5px|5px&#8221; global_colors_info=&#8221;{}&#8221; custom_css_before_last_edited=&#8221;off|desktop&#8221;][ba_social_share_child _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][ba_social_share_child network_type=&#8221;facebook&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][ba_social_share_child network_type=&#8221;linkedin&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][ba_social_share_child network_type=&#8221;email&#8221; _builder_version=&#8221;4.23&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/ba_social_share_child][\/ba_social_share][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NZ has progressive tax structure that can be complicated for small businesses. Read further to understand your obligations as an employer.<\/p>\n","protected":false},"author":6,"featured_media":280485,"menu_order":0,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"sbh_category":[104],"class_list":["post-281517","sbh","type-sbh","status-publish","format-standard","has-post-thumbnail","hentry","sbh_category-financial-information"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>PAYE: Tax Rates | Small Business Resources | Reckon NZ<\/title>\n<meta name=\"description\" content=\"NZ has progressive tax structure that can be complicated for small businesses. 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