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.