Payroll Giving is a mechanism that allows staff to make charitable donations on a regular basis, and receive an immediate one third tax credit for the donation made.

It is voluntary from both the employer and employee perspectives.

If an employer does not want to offer Payroll Giving they are under no obligation to do so.

An employee cannot be forced to make charitable donations, and an employer cannot be forced to offer workplace charitable giving.

To utilise Payroll Giving an employer must file their monthly or bi-monthly IRD returns electronically using the IR-File service.

Printed or hand written IRD returns cannot be used if Payroll Giving.

Payroll Giving is included in all versions of Ace Payroll from 3.35E released 2nd March 2010.