Filing returns and making payments: Payroll giving
Passing payroll giving donations to the donee organisation
You must pass all donations to the donee organisation on or before the PAYE payment due date closest to the end of two months from the last day of the pay period that the donation was deducted.
Work out the date you must pass the donation by
- First find the last day of the pay period the donation was deducted and call this Date A. For example, if the pay covers 5 - 12 March, the last day of the pay period is 12 March.
- Add two months to Date A, call this Date B. For 12 March this will be 12 May.
The date you must pass donations by will depend on how often and when you pay your PAYE.
| If you are ... | then you must pass the donation by ... | as this is the PAYE payment due date nearest to ... |
|---|---|---|
| a monthly filer who has a PAYE payment due date of the 20th of each month | 20 May | 12 May. |
| a twice-monthly filer | 5 May | 12 May. |
| an employer who pays monthly wages between 1st - 15th each month | 20 May | 12 May. |
Monthly filers
Find the nearest PAYE payment due date to pass your donations by for 2010
| Example | |
|---|---|
|
Suzi donates $10 to her local church and receives $3.33 tax credits for payroll donations in her pay on 18 May (pay period 4 - 18 May). Her employer pays PAYE once a month, on the 20th. The local church must receive Suzi's $10 donation by 20 July, as this is the PAYE due date nearest to 18 July, two months from the end of the pay period the donation was deducted in. |
|
Twice-monthly filers
Find the nearest PAYE payment due date to pass your donations by for 2010
| Example | |
|---|---|
|
Ben works for a large employer and donates $15 to his local sports club from his September pay. He is paid on 30 September, when he receives his $4.99 tax credit for payroll donations. As the pay covers 1 - 30 September, the last day of the pay period is 30 September. Ben's employer passes the donation to the sports club on 5 December. This is the last day the donation can be passed as it is the PAYE payment due date closest to two months from the last day of the pay period the donation was deducted in. |
|
Monthly wages paid between 1 - 15 each month
Find the nearest PAYE payment due date to pass your donations by for 2010
| Example | |
|---|---|
|
Ashley works for a large employer and is paid on 12th of every month. Her employer pays PAYE on the 20th of every month. Ashley decides to donate $25 to the SPCA in her April pay and receives her $8.33 tax credit for payroll donations. The last day of her April pay period is 12 April. The last day her employer can pass the donation to the SPCA is 20 June, the PAYE payment due date closest to 12 June for her employer. |
|
Monthly wages paid between 16 - 30 each month
Find the nearest PAYE payment due date to pass your donations by for 2010
| Example | |
|---|---|
|
Jack's employer pays their staff on the 25th each month, and pay PAYE on the 5th of the following month. Jack donates $40 to his local hospital from his April pay and receives a tax credit for payroll donations of $13.33. His employer passes the donation to the hospital before 5 July, the last day the donation can be passed. This is because 25th June is two months from the last day of the pay period the donation was passed. 5 July is the PAYE payment due date closest to 25 June. (5 July is 10 days away from 25 June whereas it is 20 days away from 5 June). |
|
Date published: 15 Dec 2009
Back to top