ACCOUNTING RESOURCES

IR336 explains how to assess whether a worker is employed or self-employed and why the distinction matters for tax and ACC.

IR337 explains how to complete paper employment information returns IR348 and IR349.

Use the April 2026 IR340 tables for weekly and fortnightly pay periods from 1 April 2026 to 31 March 2027.

Use the April 2026 IR341 tables for four-weekly and monthly pay periods from 1 April 2026 to 31 March 2027.

Use IR344 to correct employment information already filed for one pay date.

Employers use IR346K for new employees, existing employees opting into KiwiSaver, or employee and KiwiSaver detail updates.

IR348 is the paper employment information return for reporting employee and contractor pay, deductions and employment details.

Use IR349 as an additional page when a paper IR348 employment information return does not have enough space.

IR356 explains the tax responsibilities of IR56 workers who pay their own PAYE from salary or wages and are not self-employed.

IR358 shows tax intermediaries how to use Inland Revenue’s 0800 456 678 self-service line.

Use IR359 to register as an IR56 worker; registration can also be completed online in myIR.

IR361 gives an overview of New Zealand income tax issues that may arise when buying, selling or otherwise dealing with property.

IR365 helps businesses decide whether GST registration is required or optional.

Use IR372 to calculate GST adjustments for a GST return and retain the supporting calculations with your records.

IR373 is completed when a creditor sells a GST-registered debtor’s goods in satisfaction of debt and must account for GST.

Use IR374 when an eligible group representative applies to register a GST group.

IR375 explains GST registration, filing, records, adjustments, supplies and cancellation for GST-registered businesses.

IR378 is a model cashbook for GST-registered businesses using the payments basis.

Use IR380 to register as an NRWT payer when paying non-resident passive income.

Use IR386 to request an NRWT refund or certification of NRWT paid for a non-resident recipient.