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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:

  • PAYE
  • 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.

Find out how to make payments to us online

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.

Payday filing

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.

Find out more about payday filing