Abbreviations and Terminology for New Zealand Payroll

Payroll Administrator Guide

Version
R2025.2.1
ft:lastEdition
2025-12-01
Abbreviations and Terminology for New Zealand Payroll

Some terminology or abbreviations might not be familiar to audiences outside of New Zealand who might have to work with New Zealand payroll, including implementation consultants and support users.

List of abbreviations for New Zealand payroll
Abbreviation or Term Definition
ACC Accident Compensation Corporation
AWE Average Weekly Earnings
BIC Code Business Industry Classification - identifies an organisation's business activities with IRD, which sends the BIC code to ACC.
CU Classification Unit - used by ACC to determine levy rate. The CU is derived from the BIC code from IRD.
ESS Employee Share Scheme
IR330 Tax Code Declaration
IRD Inland Revenue Department
IRD Number A number that identifies individuals, and businesses or organisations, for tax related purposes. IRD Numbers are unique for both individuals and businesses or organisations. IRD Numbers for individuals are kept for life.
KiwiSaver Voluntary savings scheme for employee savings for retirement funds.
PAYE Pay As You Earn
NCC National Clearing Code - a six-digit numerical code that identifies an individual branch of a financial institution in New Zealand.
NZ Super New Zealand Superannuation. NZ Super is a payment that is available to citizens and permanent residents of New Zealand who are 65 or older, provided certain criteria are met.
OWP Ordinary Weekly Pay
SLBOR Student loan Borrower deductions, or extra voluntary deductions for student loans (requested by employee)
SLCIR Student loan Commissioner deductions, or extra compulsory deductions for student loans (requested by IR)