If household is a regular employer

Use the employer’s separate report to report the employer’s health insurance contribution and amounts deducted from it or a “No wages payable” entry.

In most cases a household is a casual employer. A household may also be a regular employer if it is registered with the Tax Administration’s Employer Register. Regular employers pay wages to two or more employees regularly or to at least six employees concurrently, even if their employment may be temporary and brief.

A household which is a regular employer must submit an employer’s separate report by the fifth day of the calendar month following the payday.

Read more about the employer’s separate report.

New employer's separate report

The employer’s separate report has three parts:

1. Payer details

2. Report data

3. Preview