Delivered Deduction Elements
The following table lists the delivered deductions for New Zealand. In this table, the first column combines the deduction name and description. A (gc) in the row indicates that the deduction has a generation control. A (po) indicates a post processing formula, (pr) indicates a pre processing formula. The other four columns indicate the deduction calculation rule of Unit × Rate, Unit × Rate × Percent, Amount.
Note: The tax deductions are included in the table but discussed in greater detail in the taxation topics.
See Understanding Taxation Calculation.
|
Name and Description |
Unit (or Base) |
Rate |
% |
Amount |
|---|---|---|---|---|
|
PAYE TAX PAYE Tax (gc) |
TAX FM PAYE TAX |
|||
|
EXTRA EMLMNT Extra Emolument Tax (gc) |
TAX FM XE TAX |
|||
|
WITHHOLDING Withholding Tax (gc) |
TAX FM WITHOLD TAX |
|||
|
CHILD SUPPRT Child Support (po) |
Payee Level |
|||
|
STUDENT LOAN Student Loan Repayments (gc) |
TAX FM SL TAX |
|||
|
SSCWT Spec Super Contr Withhold Tax |
TAX VR SSCWT AMNT |
|||
|
SOCIAL CLUB Social Club (gc) |
8.00 |
|||
|
MEMBSHP FEES Membership Fees (gc) |
DED FM MEMBERSHIP |
|||
|
UNION Union Fees (gc) |
DED FM UNION |
|||
|
WRIT Writ |
Base (Accum - DISPOSABLE EARNING) |
Payee Level |
||
|
COURT ORDER Court Order (gc) |
Base (Accum - DISPOSABLE EARNING) |
Payee Level |
||
|
TRANS REC Transport Loan Recovery (gc) (po) |
Base (Accum - TRANS ADV AMT) |
Variable Numeric LN VR REC AMT |
||
|
LOAN REPAY Loan Repayment (gc) |
Accum - LOAN BALANCE |
|||
|
SUP GOV EE Super Government Fund – EmpEE |
Base (Accum - NZL GROSS) |
Payee Level |
||
|
SUP GOV ER Super Government Fund – EmpER (po) |
Base (Accum - NZL GROSS) |
DED FM SUP GOV ER |
||
|
SUP NPF EE National Provident Fund – EmpEE |
Base (Accum - SUPERABLE SALARY) |
6 |
||
|
SUP NPF ER National Provident Fund – EmpER (gc)(po) |
Base (Accum - SUPERABLE SALARY) |
6 |
||
|
SUP GRSUP ER Super Gross Up Fund – EmpER (po) |
Payee Level |
|||
|
XE GRS UP Extra Emolument for Gross Up |
TAX FM XE TAX |
|||
|
KIWI DD EE KIWI Deduction Employee |
Base (Accum - KIWI AC GROSS) |
Payee Level |
||
|
KIWI DD ER KIWI Deduction Employer (po) |
Base (Accum - KIWI AC GROSS) |
Payee Level |
Payee Level |