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Income tax for employees is collected under the PAYE system. It is an employer’s obligation to deduct tax from your salary and wages and pay it to IRD.

If over the course of a year the correct amount of tax has been deducted from your employment income, and you have no other source of income then you do not have to file a tax return.

If your employer has not deducted the correct amount of tax you are still required to file a tax return with IRD. The form you should complete is called an IR20.

Refunds: If too much tax has been deducted and you are due a refund, IRD will ask you for your bank account details and the refund will be paid direct to your bank account.

Tax to Pay: If not enough tax was deducted from your employment income then IRD will send you a Notice of Assessment that should be paid by the due date shown on the notice.

If you are an employee you still need to file a return in the following circumstances:

  • If you received income from any other source that was not taxed
  • You received income from dividends, director’s fees and interest and the total amount of income from these sources was more than $10,000
  • Your employer did not deduct the correct amount of tax from your income