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If you get paid a salary or wages, your employer will deduct tax and the ACC earners' levy before they pay you. These deductions are known as PAYE (pay as you earn).  The amount of PAYE your employer deducts depends on the tax code you've given them.

The ACC earners' levy is a flat rate and may change each year. You can find the current rate and more information about ACC levies on the ACC website.

Some salary or wage earners - IR56 taxpayers - are responsible for paying their own PAYE directly to us.

Other deductions we may make from your salary and wages

We may send your employer notices to deduct:

  • student loan repayments
  • child support
  • KiwiSaver contributions
  • repayments for tax or Working for Families if you received too much.

Other deductions you may have from salary or wages

These deductions could include:

  • extra student loan repayments
  • Employer superannuation contribution tax (ESCT)
  • your contribution to other retirement savings schemes
  • donations to charities and similar organisations, known as payroll giving.

Work out your deductions

Use our calculator to see how much PAYE, KiwiSaver and student loan repayments will be deducted from your salary or wages.

Work out PAYE deductions from salary or wages

Last updated: 05 Oct 2020
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