3.4.2 Salary Rates & Ranges Rate charts that show salary ranges 7 years from last Destroy GDA1 7.1 • Salary/wage rates and ranges for occupational groups for positions or occupational groups information entry and positions. date 3.4.3 Payroll Administration Payroll input data 7 years from last Destroy GDA1 7.3 • Records covering the administration of payments to Payroll deduction authorities information entry staff. Payroll distribution date Payroll printouts Salary/wage cards Minimum Wage • Salary ledger cards Act 1983, s.8A Wages Salary/wage calculations & time records Employee pay records Goods & Services • ACC employer & staff levies Tax Act Redundancy payments 1985, s.75 Keeping of records Tax Administration • Act 1994, s.24 Records to be kept by employers Employment • Relations Act 2000, s.130 3.4.4 Employee Taxation Employee taxation records 7 years from last Destroy GDA1 7.4 • Personnel records relating to Tax & IRD. PAYE (Pay As You Earn) returns to information entry IRD date Yearly reports showing totals for student loans repayments Tax Administration • Child support payments Act 1994, s.24 Records to be kept by employers
3.4.2 Salary Rates & Ranges Salary/wage rates and ranges for occupational groups and positions. Rate charts that show salary ranges for positions or occupational groups 7 years from last information entry date Destroy • GDA1 7.1 3.4.3 Payroll Administration Records covering the administration of payments to staff. Payroll input data Payroll deduction authorities Payroll distribution Payroll printouts Salary/wage cards Salary ledger cards Salary/wage calculations Employee pay records ACC employer & staff levies Redundancy payments 7 years from last information entry date • Minimum Wage Act 1983, s.8A Wages & time records • Goods & Services Tax Act 1985, s.75 Keeping of records • Tax Administration Act 1994, s.24 Records to be kept by employers • Employment Relations Act 2000, s.130 Destroy • GDA1 7.3 3.4.4 Employee Taxation Personnel records relating to Tax & IRD. Employee taxation records PAYE (Pay As You Earn) returns to IRD Yearly reports showing totals for student loans repayments Child support payments 7 years from last information entry date • Tax Administration Act 1994, s.24 Records to be kept by employers Destroy • GDA1 7.4
16-Sp5-GDA6.docx