Making deductions

When you pay an employee their salary or wages, you need to make deductions for PAYE.

You may also need to make deductions for:

child support

student loan repayments

KiwiSaver employee contributions

KiwiSaver employer net contributions

employer superannuation contribution tax (ESCT) .

If we need you to deduct child support, we’ll tell you how much to deduct and when to start deducting. These deductions then need to be paid to us.