Pay record keeping requirements

You must keep records of all your PAYE deductions.

Records to keep

You must keep:

• wagebook information
• PAYE payment receipts
• tax code declarations (IR330) completed by employees
• letters from us requesting you change your employee's tax code.

How long do I need to keep them?

All your pay records must be held in New Zealand for at least seven years.

Find out more

Keeping records