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myIR, payments and more

Employers with $500,000 PAYE (including ESCT) or more

If your gross annual PAYE (including ESCT) was $500,000 or more in the previous tax year or your gross annual PAYE (including ESCT) goes over $500,000 in your first year of employing, the following information applies to you.

What you need to do in the first half of the month

  • Pay deductions from wages paid between the 1st and 15th of the month by the 20th of the same month.
  • Complete and electronically file an Employer deductions (IR345) form using ir-File.

What you need to do in the second half of the month

  • Pay deductions from wages paid between the 16th and the end of the month by the 5th of the following month.
  • Complete and electronically file the Employer monthly schedule (IR348) and the Employer deductions (IR345) form using ir-File.

The exception is the second period of December, when payment is not due until 15 January.

You must file your Employer monthly schedule (IR348) electronically using ir-File, unless you have an exemption. Contact us to find out more about exemptions.

You can generate a list of all the due dates that apply to you by using our Tax due date calculator.

Payday filing

From April, you can choose to file your employment information on a payday basis. If you choose to do this you’ll need to file an Employment information schedule instead of an IR348.

Find out more about payday filing