Sourced from IRD information hub on non-profit organisations.

Find out about your responsibilities for volunteer, paid or contracted staff members. You can also find out about honoraria.

• Honoraria and taxing payments to volunteers
  

Find out about reimbursing volunteers for expenses, including the reimbursement of petrol. You can also find out about tax rates for honoraria payments.

• Becoming an employer
  

You’ll need to register with us as an employer if you employ staff. Find out more about how to decide whether your staff are employees or self-employed contractors.

• Employing staff
  

Find out about what you need to do when staff members start/stop working for you. You can also find out about employing your spouse or foreign workers.

• Your payroll responsibilities to employees or contractors
  

If you’re an employer, you’ll need to deduct PAYE from payments made to employees or contractors. This includes tax on schedular payments from payments made to staff or contractors. Find out how to make deductions for student loan repayments, child support, KiwiSaver, or any benefits, bonuses or other allowances that you pay.

• If you're issuing payroll giving donation receipts
  

Find out about what your payroll giving receipts should look like and how they should be issued.