{"id":1200,"date":"2020-12-14T02:55:09","date_gmt":"2020-12-14T02:55:09","guid":{"rendered":"http:\/\/nz.legalvision.com.au\/?p=1200"},"modified":"2026-02-03T14:28:06","modified_gmt":"2026-02-03T01:28:06","slug":"what-should-a-new-zealand-payslip","status":"publish","type":"post","link":"https:\/\/legalvision.co.nz\/employment\/what-should-a-new-zealand-payslip\/","title":{"rendered":"What Should I Include in a Payslip in NZ?"},"content":{"rendered":"\n<p>As an employer, you do not have to provide your employees with a payslip unless you have agreed to it in their employment agreements. However, employees have the right to access information about their wages and time records relating to their hours of work. Payslips can be a useful way to provide them with their essential pay information, such as deductions and leave balances. To minimise the risk of an employment dispute, you should understand what information to include in your payslips. This article explains what you should have in a payslip, according to New Zealand payroll\u2019s best practices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is a Payslip?<\/h2>\n\n\n\n<p>A payslip is a paper or electronic record of your employee\u2019s pay rate, hours worked and how much you paid them. If relevant, it will also include their holiday and leave information.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Should a Payslip Include?<\/h2>\n\n\n\n<p>A payslip includes both personal and pay-related information about your employee. For example, the:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>employee\u2019s details, including their name and address;<\/li>\n\n\n\n<li>IRD number (you need this to fulfil your <a href=\"https:\/\/legalvision.co.nz\/employment\/what-is-paye-in-new-zealand\/\">PAYE obligations<\/a>);<\/li>\n\n\n\n<li>bank account number and pay date;<\/li>\n\n\n\n<li>pay period (for example, weekly or fortnightly);<\/li>\n\n\n\n<li>holiday balance, which may include annual holidays, alternative holidays and time off in lieu;<\/li>\n\n\n\n<li>sick leave balance;<\/li>\n\n\n\n<li>payments for leave taken;<\/li>\n\n\n\n<li>the hours worked and pay rate (at least the relevant minimum wage rate, even if they are paid a salary rather than an hourly rate);<\/li>\n\n\n\n<li>bonuses or commissions;<\/li>\n\n\n\n<li>deductions (such as ACC, PAYE, KiwiSaver or student loan payments);<\/li>\n\n\n\n<li>reimbursements (for expenses that were personally paid for);<\/li>\n\n\n\n<li>your <a href=\"https:\/\/legalvision.co.nz\/employment\/what-is-kiwisaver-employer-contribution-in-new-zealand\/\">KiwiSaver contributions<\/a> to your employee\u2019s chosen fund;&nbsp;<\/li>\n\n\n\n<li>gross and net pay (before and after deductions and tax);<\/li>\n\n\n\n<li>overtime rate, if it is different.<\/li>\n<\/ul>\n\n\n\n<p>Xero offers a <a href=\"https:\/\/www.xero.com\/nz\/templates\/payslip-template\/\">free payslip template<\/a> to download as a PDF in exchange for your email address. Most payroll software packages also include payslip templates.\u00a0<\/p>\n\n\n\n\n<a href=\"#content-next\"\n   class=\"block p-4 mt-10 text-xl font-bold text-center text-white no-underline bg-gray-800 rounded-t-xl\">\n    Continue reading this article below the form\n    <i class=\"text-xl fa-regular fa-arrow-down\"><\/i>\n<\/a>\n<div class=\"px-6 pt-10 pb-12 mb-10 text-center bg-gray-100 rounded-b-xl sm:px-12 test\">\n    <div class=\"mb-8 text-2xl font-bold text-orange\">\n        Need legal advice?\n        <br>\n        <span class=\"text-lg not-prose\">\n                            Call <a href=\"tel:+64800005570\" class=\"not-prose\">0800 005 570<\/a> for urgent assistance.\n                <br>\n                Otherwise, complete this form, and we will contact you within one business day.\n                    <\/span>\n    <\/div>\n\n    \n\n<div class=\"not-prose flex justify-center text-left gform_input_bg_white    \">\n    <script>\nvar 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If you have accidentally underpaid an employee and they ask you to revise your calculations, you need to listen to their concerns and agree to fix the error if there is one.<\/p>\n\n\n\n<p>You should not deliberately underpay your employees by holding back their holiday pay or expect them to work overtime without pay. This is considered wage theft and can have a significant impact on your reputation and finances. It can also have serious legal repercussions. <\/p>\n\n\n\n<p>Suppose you have accidentally overpaid an employee, and you did not agree to specific terms in your employment agreement on how to manage overpayments. In that case, you need to follow a standard process, which includes:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>getting permission from your employee in writing, if you want to recover the excess through deductions from their pay;<\/li>\n\n\n\n<li>giving them notice, no later than the payday following the overpayment, that you intend to recover the overpayment; and&nbsp;<\/li>\n\n\n\n<li>recovering the overpayment within two months of giving them notice about it.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>If you become aware of the overpayment after six months, and your employee spent the money in good faith, then you may not be able to recover it. To avoid potential disputes with your employees, you should include a clause that covers the repayment of accidental overpayments in your <a href=\"https:\/\/legalvision.co.nz\/employment\/employment-agreement\/\">employment agreements<\/a>. However, if you need help to resolve an existing dispute, you should seek advice from your employment lawyer. You must not deduct your employee\u2019s pay without your employee\u2019s written consent. This would be considered an unlawful deduction. You may have a deduction clause in the employment agreement between you and your employee. However, it is best practice to still get written consent from your employee.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Should I Do Once the Payslip Error is Rectified?<\/h2>\n\n\n\n<p>Whether you have underpaid or overpaid your employee, you should subsequently conduct a review of your payroll processes. You should identify how the mistake occurred. Further, you should identify how it can be rectified for future payslips. This may include double-checking data or using automated systems for payroll.<\/p>\n\n\n    <div class=\"my-7 lg:my-10 border-y-2 border-gray-100 py-7 lg:py-10 flex flex-col sm:flex-row items-start gap-10\">\n                    <img decoding=\"async\" class=\"w-52 mx-auto my-0! rounded\" src=\"https:\/\/img.legalvision.com.au\/wp-content\/uploads\/sites\/2\/2022\/09\/23172253\/how-to-hire-and-inspire-560x792-1.jpg\" alt=\"Front page of publication\"\n                 loading=\"lazy\" width=\"208\" height=\"298\">\n                <section>\n            <div class=\"text-2xl font-bold\">NZ How to Hire and Inspire<\/div>\n            <div class=\"body-text\">\n                <p>Hiring new employees for your NZ business can be complicated. Let us help you scale up and reach your next milestone faster with this free employer guide.<\/p>\n            <\/div>\n            \n\n<a href=\"https:\/\/go.legalvision.co.nz\/nz-how-to-hire-and-inspire.html\" class=\" block px-5 py-3.5 max-w-fit bg-orange button__hover transition rounded text-white font-bold text-lg no-underline uppercase leading-tight text-center\" target=\"\" rel=\"\">Download Now<\/a>        <\/section>\n    <\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\">Key Takeaways<\/h2>\n\n\n\n<p>Under New Zealand law, you do not need to provide your employees with a payslip unless you have agreed to do so in your contract. However, your employees have a right to know how you calculate their pay. You can provide paper or electronic payslips to your employees that include their pay rate, hours worked, deductions and leave balances. You can download a free payslip template from the Xero New Zealand website. Alternatively, you can check if your payroll software offers one as part of your package. It is important that if you are providing a payslip, the information in it is accurate and is provided in a timely manner.<br><br>If you need help to determine if your payslips are compliant with NZ employment law, contact our experienced <a href=\"https:\/\/legalvision.co.nz\/employment-lawyers-lp\">employment lawyers<\/a> as part of our LegalVision membership. For a low monthly fee, you will have unlimited access to lawyers to answer your questions and draft and review your documents. Call us today on <a href=\"tel:+64800005570\" class=\"AVANSERnumber dynamic-number\">0800 005 570<\/a> or visit our <a href=\"https:\/\/legalvision.co.nz\/membership\/\">membership page<\/a>.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently Asked Questions<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1606880228344\"><strong class=\"schema-faq-question\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Are payslips a legal requirement in NZ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong> <p class=\"schema-faq-answer\">As an employer, you are not required by New Zealand law to provide your employees with a payslip, unless you have agreed to it in your employment agreement. However, your employees have the legal right to understand how you have calculated their pay, deductions and leave balances, so a payslip is a useful tool for communicating this information.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1606880258379\"><strong class=\"schema-faq-question\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>How do I create a payslip?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong> <p class=\"schema-faq-answer\">You can create a payslip using an Excel spreadsheet or your payroll software. You should include personal and pay-related information about your employees, including pay rate, hours worked, deductions and leave balances. The Xero New Zealand website offers a free payslip template for downloading as a PDF.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1606880271477\"><strong class=\"schema-faq-question\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Do payslips have to show superannuation?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong> <p class=\"schema-faq-answer\">Yes, your payslip should show all deductions you have taken from your employee&#8217;s gross salary, including KiwiSaver, as well as your employer contributions to your employee&#8217;s chosen superannuation fund.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1606989773267\"><strong class=\"schema-faq-question\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Can I recover my money if I overpaid an employee?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong> <p class=\"schema-faq-answer\">If you have accidentally overpaid an employee, and you did not agree to specific terms in your employment agreement on how to manage overpayments, you need to follow a standard process, which includes getting written permission from your employee to make a deduction from their next pay. You must recover the overpayment within two months of giving them notice about it.<\/p> <\/div> <\/div>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>As an employer, you do not have to provide your employees with a payslip unless you have agreed to it in their employment agreements. However, employees have the right to access information about their wages and time records relating to their hours of work. Payslips can be a useful way to provide them with their<a href=\"https:\/\/legalvision.co.nz\/employment\/what-should-a-new-zealand-payslip\/\">Continue reading <span class=\"sr-only\">&#8220;What Should I Include in a Payslip in NZ?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":13387,"featured_media":855,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"1639,219316,222467,224164,226309,1391","_relevanssi_noindex_reason":"","editor_notices":[],"footnotes":""},"categories":[5],"tags":[24,25,54,160,161],"class_list":["post-1200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment","tag-startup","tag-small-business","tag-medium-business","tag-payslip","tag-employment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What Should I Include in a Payslip in NZ? 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However, your employees have the legal right to understand how you have calculated their pay, deductions and leave balances, so a payslip is a useful tool for communicating this information.","inLanguage":"en-NZ"},"inLanguage":"en-NZ"},{"@type":"Question","@id":"https:\/\/legalvision.co.nz\/employment\/what-should-a-new-zealand-payslip\/#faq-question-1606880258379","name":"How do I create a payslip?","acceptedAnswer":{"@type":"Answer","text":"You can create a payslip using an Excel spreadsheet or your payroll software. You should include personal and pay-related information about your employees, including pay rate, hours worked, deductions and leave balances. The Xero New Zealand website offers a free payslip template for downloading as a PDF.","inLanguage":"en-NZ"},"inLanguage":"en-NZ"},{"@type":"Question","@id":"https:\/\/legalvision.co.nz\/employment\/what-should-a-new-zealand-payslip\/#faq-question-1606880271477","name":"Do payslips have to show superannuation?","acceptedAnswer":{"@type":"Answer","text":"Yes, your payslip should show all deductions you have taken from your employee's gross salary, including KiwiSaver, as well as your employer contributions to your employee's chosen superannuation fund.\u00a0","inLanguage":"en-NZ"},"inLanguage":"en-NZ"},{"@type":"Question","@id":"https:\/\/legalvision.co.nz\/employment\/what-should-a-new-zealand-payslip\/#faq-question-1606989773267","name":"Can I recover my money if I overpaid an employee?","acceptedAnswer":{"@type":"Answer","text":"If you have accidentally overpaid an employee, and you did not agree to specific terms in your employment agreement on how to manage overpayments, you need to follow a standard process, which includes getting written permission from your employee to make a deduction from their next pay. 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