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When you take on staff
Every employee who starts work for you, must fill in the top half of an IR 12 certificate and give the form to you. This will give you the employee's full name and address, IRD number, and a tax code. The tax code tells you which rate to use when deducting PAYE from the employee's wages (explained in the PAYE deduction tables you get when you register as an employer). If the employee doesn't fill in the top half of the IR 12, or leaves out some details, you must deduct PAYE at the higher "no declaration" rate. 
You must also enrole the staff member into Kiwisaver automatically and take deductions for this as it is up to the employee to opt out and until you receive notice from IRD that you do not have to make this deduction then you must do this. Most Payee software sets this up for you automatically.

You will need the IRD PAYE deduction tables to calculate these (IR 184X and IR 184Y) 



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