Donations through payroll giving

If your employer offers payroll giving, you can donate directly to approved organisations from your pay. Your employer will make the donation payment to the organisation for you.

Payroll giving as an employee — Inland Revenue

The organisation you want to donate to must be on Inland Revenue’s (IR) list of approved donees.

Search approved donee organisations — Inland Revenue

You need to give your employer:

• the name of the organisation you’ll be donating to
• the organisation’s bank account number
• how much you want to donate each pay
• how often you want to donate, for example one-off, every pay, every second pay — your employer may have their own rules for this.

How your donation changes your take-home pay

Your employer will calculate your donation and take it out of your wages before they pay you.

They’ll also calculate your tax credit of 33.33 cents for each dollar you donate. Your employer takes this amount off your PAYE (Pay As You Earn) for that pay.

Claiming end-of-year donations

You will not get a receipt when you make a donation through payroll giving. You cannot include the payroll giving donations in your end-of-year tax credit claim, as you’ve already received the tax credit.

You can still submit your other donation receipts online through myIR or by filing an IR526 Donation tax credit claim form after the end of the tax year.

Tax credits for donations — Inland Revenue

Employers’ information

Find out how to set up payroll giving and your responsibilities as an employer.

Payroll giving — Inland Revenue

Become a donee organisation

To be approved, your organisation needs to use:

• its funds for charitable or other public-benefit purposes
• at least 75% of its funds on purposes within New Zealand.

Getting approved so people can claim money back — Inland Revenue