A plain-language guide to the information that supports a pay run.
Begin with approved earnings
A payroll calculation begins with the relevant pay period and approved pay information. Salary, hours, allowances and other earnings need to be supported by the employment arrangements and the records applicable to that period.
Review deductions in context
Applicable statutory deductions and authorised deductions depend on the employee and period. Use current official guidance and approved information. This website does not calculate an individual's take-home pay.
Check the output before approval
Review changes, unusual items and the difference between gross earnings and net pay. Reconcile the final totals and keep the approved version identifiable.
Provide a usable record
A payslip should allow the employee to understand earnings and deductions for the period. IRD explains the employer's obligation to provide a statement of emoluments and taxes deducted. Refer queries back to the approved payroll record.
General information for a business discussion. Confirm official requirements and obtain advice appropriate to your circumstances.