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What employers must do?
Deduct "Pay As You Earn" (PAYE) tax from your employees' wages each payday. If any of your employees are repaying a Student Loan or paying Child Support, you may have to make extra deductions and pay them to Inland Revenue. Pay Accident Compensation Commission employer premium on your employees' wages - due at the end of the year. If you give your employees fringe benefits (perks) you must pay fringe benefit tax as well. 
See our Fringe Benefits Page for guidance on this thorny issue. 



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