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Employer monthly schedule IR348

(published November 2012) 

About this form

Form to list your employees' deductions details.

Adobe Acrobat PDF | 202kb | 1 page

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

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

This form must be received by us by the 20th of the month following the one in which the amounts were deducted if your total PAYE for a year are less than $100,000.

If your total PAYE for a year are $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 one in which the amounts were deducted.

If your total PAYE for a year are $500,000 or more, you must file this form using ir-File by the 5th of the month following the one in which the amounts where deducted. If you have an exemption from using ir-File, this form must be sent to us by the 5th of the month following the one in which the amounts were deducted.

Note: Only show your net employer contributions (less ESCT) in the Net KiwiSaver employer contributions column (box 7). ESCT is not shown on this form, the rolled up total of ESCT deducted for all employees' is placed on the Employer deductions form (IR345).

What you will need
  • your IRD number
  • the period that you are paying deductions for (period ending)
  • the contact details of person who does the payroll
  • for each employee you will need their:
    • full name, IRD number and tax code
    • start and/or finish date for employees who 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.

 

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After you finish

Please print, sign and post the completed form to your nearest Inland Revenue office.

You may wish keep a copy of this form for your personal records.

List of postal addresses for Inland Revenue >