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.

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.

What happens when you get paid

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) or withholding tax 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