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myIR, payments and more

Employer monthly schedule IR348

Use this form to send us the pay details of employees who are working for you.

If your total PAYE for a year is less than $100,000

We must receive this form by the 20th of the month following the month the amounts were deducted.

If your total PAYE for a year is $100,000 or more but less than $500,000

You must file this form using ir-File by the 20th of the month following the month the amounts were deducted.

If your total PAYE for a year is $500,00 or more

You must file this form using ir-File by the 5th of the month following the month the amounts were deducted. If you have an exemption from using ir-File, you must send us this form by the 5th of the month following the month the amounts were deducted.

To complete this form you'll need:

  • your IRD number
  • the period you're paying deductions for (period ending)
  • contact details of the person who does the payroll
  • each employee's:
    • full name, IRD number and tax code
    • start and/or finish date if they started or finished working for you during this month
    • gross earnings
    • earnings not liable for ACC earners' levy
    • lump sum acknowledgement
    • PAYE and/or withholding tax deductions
    • child support deductions
    • student loan deductions
    • KiwiSaver deductions
    • net KiwiSaver employer contributions.

Only include your net employer contributions (employer contribution less ESCT) in the "Net KiwiSaver employer contributions column" (box 7). ESCT is only included on the Employer deductions (IR345) form.

Once you've completed the form, print, sign and send it to us. Keep a copy for your records.