Employers are required to manage employee deductions for income tax, and a raft of social policy payments, obligations and contributions, and transfer this information through schedules and forms to Inland Revenue.

Mika runs a fishing and outdoor supplies shop, and employs Roger as his shop assistant.
Roger has started a foundation study course through university and is now liable for student loan repayments.
Therefore Roger needs to change his tax code and Mika will need to adjust Roger’s PAYE, as well as his employer monthly schedule (IR348).
 

Employers will no longer need to know the personal liabilities and circumstances of their employees, because their payroll and accounting software will be integrated with Inland Revenue’s systems.
Employers will only need to enter their employees’ gross wages and their software will calculate the necessary deductions without the employer knowing what they are for.
 

Mika runs a fishing and outdoor supplies shop, and employs Roger as his shop assistant.
Roger has started a foundation study course through university and is now liable for student loan repayments.
When Roger updates his personal obligations in his personalised and secure area in the Inland Revenue website, this information automatically updates Mika’s payroll and accounting software.
Mika only needs to enter Roger’s gross wages, as his payroll and accounting software has been populated with information from the Inland Revenue system.