Penalties and interest: Electronic filing
Electronic filing
Employers whose annual PAYE and ESCT (employer superannuation contribution tax, formerly SSCWT) deductions were more than $100,000 in the previous year must file their employer monthly schedule (IR348) electronically.
Exemptions may be granted in certain circumstances. To find out more about exemptions, please call us on 0800 377 772.
If you're required to file your employer monthly schedule electronically, and you don't, a non-electronic filing penalty may be imposed. The penalty is the greater of $250 or $1 for each person employed at any time during the month to which the employer monthly schedule relates.
The non-electronic filing penalty must be paid by the 5th of the month following the month in which the schedule was due.
Date published: 22 Jan 2009
Back to top
