A practical record checklist for the year-end payroll conversation.
What is a TD4?
A TD4 records an employee's annual emoluments and deductions. IRD refers to it as a PAYE Annual Return Supplementary Form or TD4 Certificate. The annual return and employee certificates should reconcile to the underlying payroll information.
Prepare the information early
Organise employee identifiers, payroll registers, year-to-date earnings and deductions, adjustments, and records for people who joined or left. Resolve unexplained differences before preparing the final information.
Use the IRD process and templates
IRD provides guidance on its PAYE Annual Return page, including approved TD4 templates and filing instructions. Check current notices for the applicable year and confirm the due date; the standard annual timetable is in February following the income year.
What to include in a support request
Tell us the income year, number of employee certificates, payroll system and any reconciliation gaps. Do not submit employee identifiers or salary records in the public form. The records and transfer process are agreed after the initial discussion.
General information for a business discussion. Confirm official requirements and obtain advice appropriate to your circumstances.