How to register as an employer with IRD

Why this matters

Before you pay anyone for the first time, you need to register as an employer with Inland Revenue.

IRD needs to know you're an employer before your first pay run so they can expect PAYE filings from you, set up your employer tax type, and send you the right correspondence.

The good news is it's quick. Ten minutes online, and you're done.

Before you start

What you'll need

Have these ready before you log in. It's faster to gather them now than to stop halfway through the form.

Your IRD number Your business IRD number or your personal one, depending on your business structure.

Your business contact and bank account details Current business contact information, and the bank account you want refunds or correspondence to use.

Your BIC code Your Business Industry Classification (BIC) code, which is a number that tells IRD what industry you're in. If you don't already know yours, look it up at businessdescription.co.nz. 

How to register

The registration steps

Registration happens through your myIR account at ird.govt.nz. If you don't have a myIR account yet, you'll need to set one up first - it's straightforward and you'll use it regularly as a business owner anyway.

Once you're logged in:

1. Go to the 'I want to...' menu

2. Select 'Register for new tax accounts' Under Registration, applications and enrolment.

3. Complete the form Enter your contact details, bank account details, BIC code, and employment start date.

4. Review and submit After submitting, you'll see an EMP (Employer) tax type appear in your myIR account. That's how you know you're registered.

What happens next IRD will also send you a letter confirming your registration and outlining your employer responsibilities.

PAYE intermediaries

What is a PAYE intermediary, and why does it matter?

Once you're registered, you have two options for how PAYE gets filed and paid to IRD: manage it yourself, or use a PAYE intermediary.

A PAYE intermediary is an organisation authorised by IRD to handle PAYE filing and payments on your behalf. When you use one, they take on the actual legal responsibility for making sure your PAYE reaches IRD correctly and on time.

How it works in practice When you close a pay run, the intermediary collects the PAYE amount from your bank account, files the employment information with IRD, and makes the payment to IRD by the due date. The funds are held in a dedicated trust account and can't be used for anything else.

What it means for you One less thing to think about. You run your payroll, approve the pay run, and the PAYE side takes care of itself - including the legal liability for filing on time and paying the right amount.

Using payroll software as an intermediary If you're using payroll software that operates as a PAYE intermediary, you'll need to link it to your IRD registration to activate this. It's usually handled as part of your onboarding setup, and your provider will guide you through it once you've confirmed your employer registration with IRD.

For more on the benefits, see our blog: Why using a PAYE intermediary is one of the best things you can do for your business.

Already registered?

If you're not sure whether you've already registered as an employer - perhaps because you hired contractors before, or took on someone briefly years ago - you can check in myIR.

Log in and look for the EMP (Employer) tax type in your account. If it's there, you're registered.

We hear from lots of new employers who think they must already be registered as an employer because they have an IRD number. It isn’t the same thing, and it is a separate process. 

Further reading

• Register as an employer with IRD — PaySauce Help Centre
• PAYE intermediary services — PaySauce Help Centre
• Find your BIC code — businessdescription.co.nz
• Employer registration — Inland Revenue