Employing School Children

Employing School Children From 1 April 2013 an Employer is required to make the following deductions from any wages or salary paid to school children:

•        PAYE from payments of salary/wages, or
•        tax from schedular payments

The Employer will need to include their details on the Employer monthly schedule (EMS). All affected Employees will need to complete the Tax code declaration (IR330) form to ensure tax is deducted at the correct rate.

If the Employee is a KiwiSaver member you will also need to start making Employee deductions at 3%. For Employees under the age of 18 years, Employers don't need to make employer contributions.