Filing returns and making payments: Correcting your return
How to make corrections
The procedure is the same whether you file electronically or on paper.
You can either:
- complete an Employer monthly schedule amendments (IR344) form and send it to us, or
- if there are a small number of adjustments, call us on 0800 377 772 and we'll update them over the phone. You will need your IRD number.
|Our system can't process more than one IR348 a month from each employer. If you filed a second IR348 it would show as a duplicate and not be processed.|
How to complete the employer monthly schedule amendments form (IR344)
- Enter your business name, IRD number, and the period that you are changing on the top of the IR344.
- Write the employee's name and IRD number, the figures you originally sent in, and what these should be changed to.
You can amend up to three employees' details per form. Use separate forms if there are more than three.
After checking your wage records you see that you transposed the PAYE amount for one employee. Enter the employee's full name, IRD number and PAYE amount on the "original details sent" line. Below, in the "changed to" line, you only need to enter the amended PAYE amount. If an employee's details were missed off your IR348, complete the "changed to" line only.
If you're required to amend any ESCT, please complete the "ESCT (employer superannuation contribution tax)" amendment field on the IR344. Please add your amendment figures for "Original details sent" and "Changed to" under the category that describes the amendment.
The amendment could be due to:
- an employee opting out/invalid enrolment, or
- an under/over payment.
Date published: 26 Mar 2012