When an employee stops working for you
Let us know when an employee stops working for you. You can do this by adding a cease date to the departing employee through the ‘employees list’ in your payroll account or via your payroll software.
Automatic ceasing of employee/employer relationships
We automatically cease an employee/employee relationship if, for 3 months in a row, the employee:
- has not been included in employment information, or
- has been included but has not had any earnings.
If the employee is paid less than 30 days after their cease date, you can process their pay as usual.
Confirm your employee's KiwiSaver status
If the employee is paid more than 30 days after their cease date, you may need to confirm their KiwiSaver status.
- If the employee is an active KiwiSaver member, you can process their pay as usual.
- If the employee is not in KiwiSaver, ask them if they want to stay opted out. If they want to stay opted out, you will need to give us a new KiwiSaver opt-out request.
When you stop employing permanently
Let us know if you stop employing permanently, even if your business is still operating.
You need to file your last employment information, including cease dates for all employees.
You then need to cancel your payroll returns registration in your myIR payroll account. Go to 'More' on your payroll account and select 'Cancel account registration'. Complete the information and submit it to us.
If you file employment information by paper, on your final Employment information form - IR348, make a note that you are stopping employing staff. Also note the date you are stopping.
When you are not paying wages for a month or more
You need to let us know if you:
- are not paying wages for a month or more
- employ staff irregularly during the year
- are going to stop employing staff for a month or more.
If we already know you’re an irregular employer, you only need to file employment information for the months you employ staff.