ACCOUNTING RESOURCES
Advance Search
IR910
Apply to become an intermediary
Use IRD’s current public guidance to apply online to become an intermediary.
IR255
Charitable and donee organisations
IR255 explains the main tax obligations, exemptions and donee status rules for charities, donee organisations and other groups.
IR337
Completing employment information forms
IR337 explains how to complete paper employment information returns IR348 and IR349.
IR252
Dairy farming
A tax guide for dairy farmers covering common GST, PAYE and farm employment issues.
IR23G
Do you need a tailored tax code or tailored tax rate?
IR23G helps you decide whether a tailored tax code or tailored tax rate may be appropriate.
IR334
Employer registration
Use IR334 to register as an employer after you begin employing people; online registration in myIR is also available.
IR335
Employer’s guide
IR335 explains PAYE, deductions, employment information, payments and record-keeping responsibilities for employers.
IR348
Employment information
IR348 is the paper employment information return for reporting employee and contractor pay, deductions and employment details.
IR344
Employment information amendments
Use IR344 to correct employment information already filed for one pay date.
IR349
Employment information supplementary
Use IR349 as an additional page when a paper IR348 employment information return does not have enough space.
IR1212
Exempt employee share scheme grant information
IR1212 reports the value of shares, employee contributions and number of employees receiving grants under an exempt employee share scheme.
IR417
FBT alternate rate calculation sheet – quarterly returns
IR417 April 2026 calculates the alternate-rate FBT amount for quarterly filers.
IR341
Four-weekly and monthly PAYE deduction tables
Use the April 2026 IR341 tables for four-weekly and monthly pay periods from 1 April 2026 to 31 March 2027.
IR422
Fringe benefit ordinary employee annual tax return
Use IR422 for an annual FBT return covering ordinary employees.
IR421
Fringe benefit shareholder/employee income year tax return
Use IR421 for an income-year FBT return covering shareholder-employees or persons receiving attributed income.
IR409
Fringe benefit tax guide
IR409 April 2026 explains employer FBT obligations, valuations, calculations and returns.
IR420
Fringe benefit tax quarterly return
Use IR420 to file a quarterly fringe benefit tax return.
IR1046
Getting lump sum payments – employees
IR1046 explains how lump sum or extra-pay payments can affect income tax, ACC, KiwiSaver, student loans and entitlements.
IR356
IR56 workers
IR356 explains the tax responsibilities of IR56 workers who pay their own PAYE from salary or wages and are not self-employed.
KS45
Meeting your employer obligations for KiwiSaver
KS45 is a practical checklist for employer KiwiSaver duties when employees start, change contributions, suspend savings or opt out.
IR333
New employer information
IR333 outlines the steps for registering as an employer and meeting PAYE, filing, payment and employee information obligations.
IR1211
Notification of exempt employee share scheme
IR1211 notifies Inland Revenue that a company operates an exempt employee share scheme and meets the statutory criteria.
IR617
Payroll giving
IR617 explains how employers offer payroll giving and apply donation tax credits through payroll deductions.
IR296
Private operators
IR296 explains tax responsibilities for self-employed private operators in the sex industry.
IR336
Self-employed or an employee?
IR336 explains how to assess whether a worker is employed or self-employed and why the distinction matters for tax and ACC.
IR320
Smart business
IR320 is a practical guide to tax obligations, records, income and expenses for businesses and not-for-profit organisations.
IR23BS
Tailored tax code or special rate of tax application
Use IR23BS to apply for a tailored tax code or a special rate of tax for schedular payments.
IR330
Tax code declaration
Employees use IR330 when starting a job or changing a tax code; a separate declaration is required for each income source.
IR330C
Tax rate notification for contractors
IR330C lets a contractor receiving schedular payments notify the payer of the withholding tax rate to use.
IR1047
Taxing lump sum payments – employers
IR1047 explains how employers calculate and report tax deductions from lump sum or extra-pay payments.
IR340
Weekly and fortnightly PAYE deduction tables
Use the April 2026 IR340 tables for weekly and fortnightly pay periods from 1 April 2026 to 31 March 2027.

