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Employer schedule IR348

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

If your total PAYE and ESCT deductions for a year are $100,000 or more you must file your IR348 online.

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.