Filing returns and making payments: Employers with less than $500,000 PAYE
Employers with less than $500,000 PAYE
If your gross annual PAYE was less than $500,000 previous year ended 31 March, the following infromation applies to you.
What you need to do
- Make payment to us for PAYE, child support (CSE), KiwiSaver employee deductions (KSE), KiwiSaver employer contributions (KSR), employer superannuation contribution tax (ESCT), formerly specified superannuation contribution withholding tax (SSCWT), and
- file an Employer monthly schedule (IR348) and an Employer deductions form (IR345) once a month. Employers with gross annual PAYE of $100,000 or more are required to file their IR348 electronically using ir-File. You should also file your Employer deduction form (IR345) using ir-File and pay electronically as detailed in our Making payments (IR584) guide.
Due date
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: 31 Mar 2009
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