Filing returns and making payments: Employers with less than $500,000 PAYE (including ESCT)
Employers with less than $500,000 PAYE (including ESCT)
The following information applies to you if your gross annual PAYE (including ESCT) was less than $500,000 previous year ended 31 March.
Making payments and filing returns
You need to make payments to us for:
- PAYE
- child support (CSE)
- KiwiSaver employee deductions (KSE)
- KiwiSaver employer contributions (KSR)
- ESCT (employer superannuation contribution tax), formerly specified superannuation contribution withholding tax (SSCWT).
You need to file an Employer monthly schedule (IR348/EMS) and an Employer deductions form (IR345/EDF) once a month. Employers with gross annual PAYE (including ESCT) of $100,000 or more are required to file their IR348 and IR345/EDF electronically using ir-File.
Find out how to pay electronically.
Due date for payments and returns
Payment and returns are due by the 20th of the following month.
| Example | ||
|---|---|---|
| An employer pays wages fortnightly on Thursdays. | ||
| Period PAYE deducted | Due date | |
| June (two paydays: 13 June and 27 June) | 20 July | |
| Note | |
|---|---|
| If the due date falls on a weekend or public holiday, you can make your payment on the next working day without penalty. | |
Date published: 26 Oct 2012
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