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Filing returns and making payments

Filing and payment responsibilities for salary and wage deductions differ depending on your gross annual PAYE (including ESCT) payments. Employers with gross annual PAYE (including ESCT) of $100,000 or more must file their Employer monthly schedules (IR348/EMS) and Employer deductions (IR345/EDF) forms electronically using ir-File. This option is also available to employers with gross annual PAYE (including ESCT) of less than $100,000.

Employers with gross annual PAYE (including ESCT) of less than $500,000 must file an Employer monthly schedule (IR348) and Employer deductions (IR345) form, and make payments to us once a month.

Employers with gross annual PAYE (including ESCT) of $500,000 or more must file an Employer monthly schedule (IR348) once a month and file Employer deduction (IR345) forms and make payments to us twice a month.

Any employer may use a PAYE intermediary.

Employers with less than $500,000 PAYE (including ESCT)

Employers with gross annual PAYE (including ESCT) of less than $500,000 must file an Employer monthly schedule (IR348) and Employer deductions (IR345) form, and make payments to us once a month. Employers with gross annual PAYE (including ESCT) of $100,000 or more but less than $500,000 must file an Employer monthly schedule (IR348) electronically once a month using ir-File.

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

Employers with gross annual PAYE (including ESCT) of $500,000 or more must file Employer deductions (IR345) form and make payments to us twice a month. An Employer monthly schedule (IR348) must be filed electronically once a month using ir-File.

ir-File - filing electronically

Employers, tax agents, payroll bureaus and PAYE intermediaries can file their Employer monthly schedules (IR348/EMS) and Employer deductions (IR345/EDF) forms electronically using our ir-File service.

Payroll giving

Payroll giving is a scheme that gives employees the opportunity to donate to an approved donee organisation direct from their pay, and receive an immediate donation tax credit.

Correcting your return

If you discover you have made a mistake on your Employer monthly schedule (IR348) after you have filed it, you can correct it by completing an EMS amendment form. This also applies if you file electronically using ir-File. For minor mistakes, you can make corrections over the phone.

PAYE intermediaries

A PAYE intermediary provides payroll services to an employer. The employer is responsible for supplying gross payment and other relevant payroll information, and the intermediary is then responsible for meeting employer responsibilities.

 

 


Date published: 16 Sep 2004

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