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Types of payments to employees

You must withhold amounts from a number of payments you make to your employees.

Last updated 28 August 2018

As well as wages and salary, you must withhold amounts from other payments to employees, such as:

If you operate your business as a company or trust with a corporate trustee, it is likely you are either an employee or director of that business. If the company or corporate trustee pays you a wage or director's fees, there is the same responsibility to withhold amounts from these payments and send them to us.

See also:

QC27069