Taxes... With-holding etc... help

[geoffm]

Can't add much that hasn't already been said, but do your legwork with the IRD before you drop the boss in it. I didn't have an employment contract in my last job, which lasted for 7 years, and we left on good terms as they retired. It was a special case and it would be a cold day in hell before I had no contract as an employee otherwise.
I suggest a few dollars spent at an accountant and an employment lawyer may be well spent to find where you stand and what your obligations are, and a word with the company accountant or auditor. Ask for copies of your payslips, they are obliged to give them to you, and a summary at the end of each year. Keep them in a safe place as hopefully that will show that tax has been deducted and will give you a first line of defence against the IRD.
Don't stuff around with the IRD, they make the Mob look like pussies. The fact your Boss took the money for tax and didn't hand it over won't stop them chasing you for it.
Get it sorted, then give your ex boss a going away present of a labour Dept and IRD audit...
Geoff

[Oakie]

First up, if you were being paid holiday pay you must be classed as an employee and should be taxed fortnightly under your MSL code, not withholding tax. I don't see how it could be any other way. Contractors are NOT paid holiday pay.
Second, the employer MUST forward the deductions to the IRD fortnightly or monthly depending on the size of the business. If student loan money has been deducted but the IRD don't have it then that is a problem.