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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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