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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /1. Payroll basics /1.2 How are filings done? / 1.2.3 Required information

1.2.3 Required information

New Zealand

The following details are required to be able to complete Form IR348 (manually or electronically):

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•�� employee name – surname then first name
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•�� employee IRD number – taken from the 'Tax Code Declaration – IR330' (see 2.1.2)
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•�� employee tax code – taken from the 'Tax Code Declaration – IR330' (see 2.1.2) or the tax code shown on the 'Tailored tax code or student loan special deduction rate certificate' (see 2.1.2)
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4.7 Business entertainment expenses

2.1.4 Tax basis

8.1 Penalties for non-compliance

2.1.1 Rates of income tax

2.1.6 Local development tax

2.1.1 Withholding obligation

3.5 Redundancy pay

7.1 Travel expenses

3.1 Minimum wage and overtime

5.3.1 Foreign company definition and registration

5.1 Employer registration

2.1.2 Calculating income tax withholding

1.2.1 PAYE income tax and health surcharge filings

3.4 Maternity and paternity leave

4.3 Company cars

9.1 Work permits

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)