IR334 form — Employer registration
Registers a business as an employer so it can file payday returns and pay PAYE.
The three things that matter
| When to register | As soon as you start employing staff — payday filing starts with the first payment |
|---|---|
| Also covers | Schedular payments to contractors, reported on the same employment information returns |
| Two separate duties | Payday filing of employment information ≠ paying the deductions |
Who needs to complete it
- Any business about to pay its first employee salary or wages.
- Companies paying shareholder-employees through PAYE.
- Businesses making schedular payments to contractors, which are reported through the same employment information returns.
Filling it in, section by section
Business details
IRD number, trading name and entity type. Register against the entity that actually employs the staff — a common error is registering the trading name when the company is the employer.
Employment details
The date you will first pay staff and roughly how many. This date sets when your first employment information return falls due.
Filing and payment frequency
Employers over the annual PAYE threshold pay twice monthly; smaller employers pay monthly. Payday filing of employment information is separate from, and more frequent than, paying the deductions.
Filled in: a worked example
A small company is about to run its first pay and needs an employer (EMP) account.
| On the form | What goes in it | Why |
|---|---|---|
| Before the paper form | Register in myIR instead, if you can | The form points there itself: I want to… > more > Other actions > Register for new tax accounts > Employer registration (EMP). The paper IR334 is the fallback. |
| Question 1 — IRD number | The IRD number of the person or entity doing the employing | If that entity has no IRD number yet, an IRD number application (IR595 or IR596) has to be completed and attached to this registration. |
| Questions 2 and 3 — Name | The registered legal name in Q2; any trade name separately in Q3 | Not the trade name in Q2. For a company it is the registered company name. |
| Questions 4 and 5 — Addresses | A physical place of business, not a box number | If a tax agent prepares your employer returns, do not put their address in Q5 — ask them to link you as a client and give Inland Revenue the address for your employer mail. |
| Declaration | Signed, and submitted after you have begun employing | That sequencing is the form’s own instruction, not a convention. |
Then what? An EMP account, from which payday filing of employment information begins with the first payment you make.
What goes wrong
| Mistake | What it costs you |
|---|---|
| Registering after the first payday. | Payday filing obligations start with the first payment, so a late registration means a late return and potential late-filing penalties from day one. |
| Not registering because the only employee is the owner. | A shareholder-employee paid a regular salary is an employee. Whether to pay through PAYE or by shareholder salary at year end is a real choice, but paying wages without registering is not one of the options. |
| Confusing payday filing with paying PAYE. | They are separate obligations on separate cycles. Filing on time but paying late still attracts late-payment penalties and interest. |
If something changes after you've handed it in
The IR334 is not a one-off. These are the situations that send you back to it, and what each one actually requires.
- The entity has no IRD number yet
- Attach an IR595 or IR596 IRD number application to the registration rather than registering now and following up later.
- You have not actually made a payment yet
- Answer everything and sign, but submit the registration after you have begun employing.
- A tax agent handles your employer returns
- Leave their address off question 5. Ask the agent to link you as a client instead.
- You would rather not use paper at all
- Register online in myIR: I want to… > more > Other actions > Register for new tax accounts > Employer registration (EMP). Set up a myIR account at ird.govt.nz/myIR first.
Work out the numbers first
The IR334 only records a decision — these do the arithmetic behind it.
Frequently asked questions
What is the IR334 form used for?
Registers a business as an employer so it can file payday returns and pay PAYE.
Where do I get the IR334 form?
Download the current April 2026 edition straight from Inland Revenue: IR334 PDF on ird.govt.nz. Register in myIR under your business account, or send the IR334, as soon as you start employing staff (the form itself says to submit it once you have begun employing). Payday filing of employment information is due within two working days of each payday.
Registering after the first payday — what happens?
Payday filing obligations start with the first payment, so a late registration means a late return and potential late-filing penalties from day one.
Not registering because the only employee is the owner — what happens?
A shareholder-employee paid a regular salary is an employee. Whether to pay through PAYE or by shareholder salary at year end is a real choice, but paying wages without registering is not one of the options.
Confusing payday filing with paying PAYE — what happens?
They are separate obligations on separate cycles. Filing on time but paying late still attracts late-payment penalties and interest.
How do I change my IR334 after I've handed it in?
Attach an IR595 or IR596 IRD number application to the registration rather than registering now and following up later. Most changes work the same way — see the full list of triggers on this page.
Other IRD forms
IR330 — Tax code declaration
Tells your employer which tax code to use so the right amount of PAYE comes out of each pay.
IR330C — Tax rate notification for contractors
Tells the payer what withholding rate to deduct from schedular payments to a contractor.
KS2 — KiwiSaver deduction form
Tells your employer which KiwiSaver contribution rate to deduct from your pay.
IR526 — Tax credit claim form (donations)
Claims the donation tax credit for gifts of money made to approved donee organisations.
IR3R — Rental income schedule
The rental property schedule that attaches to an IR3 return, setting out income and expenses per property.
See the IRD forms index, or browse every form on ird.govt.nz.