myIR, payments and more
Filing returns and making payments: 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:
- 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.
Due date for payments and returns
Payment and returns are due by the 20th of the following month.
|An employer pays wages fortnightly on Thursdays.|
|Period PAYE deducted||Due date|
|June (two paydays: 13 June and 27 June)||20 July|
|If the due date falls on a weekend or public holiday, you can make your payment on the next working day without penalty.|