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Use this guide to help you establish how to calculate the correct amount of PAYE (pay as you earn) from your staff.
Employers are required to deduct PAYE from earnings of people who pay for them and pay it to us. This guide tells you how to work out the amount of PAYE to deduct. PAYE means the combined income tax and ACC earner's levy deduction unless otherwise stated.
This guide covers all the different deduction rates you may need to use.