myIR, payments and more
Employers with less than $500,000 PAYE (including ESCT)
If your gross annual PAYE (including ESCT) was less than $500,000 in the previous tax year, the following information applies to you.
Filing returns and making payments
You need to make payments to us for the following deductions:
- child support
- student loan
- ESCT (employer superannuation contribution withholding tax)
- KiwiSaver employee, and
- KiwiSaver employer net contributions.
You need to file an Employer monthly schedule (IR348) and an Employer deductions (IR345) form once a month.
Employers with gross annual PAYE (including ESCT) of $50,000 or more are required to file electronically using ir-File.
Due date for filing and payment
Your IR348 and IR345 payments are all due by the 20th of the following month.
You can generate a list of your due dates using our Tax due date calculator.
You can now choose to file your employment information on a payday basis. If you choose to do this you’ll need to submit an Employment information schedule instead of an IR348.