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Employers workshop Part 2 - New employees and return filing More information

 

Audio and visual transcript

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Inland Revenue logo fades in, then transforms into a circle and fades out.

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Employers workshop – New employees and return filing

We're here to help

Part 2

Audio

Narrator

Welcome to an introduction to employer obligations, new employees, and return filing.

This is part two of our series.

This video will explain what information is needed for new employees, and the employer filing options.

Please feel free to pause or review the video as necessary.

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We'll talk about

  • New employees
  • Return Filing options
  • Due dates

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Narrator

We’ll cover what employers need to do when a new employee starts, the options you have for filing employer returns, and the due dates.

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New employees

When employing new people, you will need to provide certain information on or before their first payday.

  • Start date of employment
  • Full name and IRD number
  • KiwiSaver status
  • Address and date of birth (if supplied)

Audio

Narrator

Employers provide Inland Revenue certain information when a new employee starts.

You need to file employee details on, or before your new employee’s first payday, and you only need to do this once.

We need the employment start date, the full name, IRD number, and the KiwiSaver status.

We also request the address and date of birth of new employees, if you have it.

This helps us confirm their identity.

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Filing options

Employers need to file employment information each payday.

  • Direct from software
  • File upload via myIR
  • Onscreen via myIR
  • Paper

Employers with $50,000 PAYE and ESCT or more per year must file electronically.

Audio

Narrator

Employers can file their employment information in 1 of 4 ways.

Some software provides the ability to automatically file your returns for you.

Other software can create a file that you can file upload into myIR.

Check with your software provider to see if either of these options are available to you.

The third option is to key your employment information into myIR, and the last option is to file by paper.

Paper filing is only available if your PAYE, and ESCT, is less than 50 thousand dollars per annum.

If it’s more than that you must use one of the other methods.

If you want to, you can also pay your deductions at the time you file your schedule.

Payment options include, direct debit, internet banking, debit and credit card, or you can pay at a Westpac branch.

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Filing employment information

A screenshot of myIR showing to select Payroll after you’ve logged in.

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Narrator

The following 3 slides show how you can navigate through myIR to file your employer schedule.

Once you’ve logged in to myIR, select payroll.

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Filing employment information

A screenshot of myIR showing to select the period you want to file a return for.

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Then select the relevant period.

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Filing employment information

A screenshot of myIR showing to select File or amend return under the I want to menu.

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And under, I want to, select, file or amend return.

From there you’ll be able to follow the prompts and submit your employment information.

We have more detailed guides for filing by onscreen form.

There’s a video on our YouTube channel, it’s titled, How to complete payday filing in myIR.

We also have a step-by-step walkthrough on our website.

You can find it by searching, payday, and then select the relevant guide you need.

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Filing due dates

  • For employment information:
    • Within two working days of the payday – if you file electronically
    • Within 10 working days of the payday – if you file via paper
    • Nil returns not required
  • New or departing employees:
    • File on or before their first or last payday

Audio

Narrator

Employment information is filed on a payday basis.

If you pay wages weekly, then you’ll need to file the employment information weekly.

If you’re filing electronically, the due date for your schedules is 2 working days after the payday.

If filing via paper, the due date is 10 working days after the payday.

Nil returns aren’t required, but if you haven’t paid any wages for a pay period you’ll need to let us know.

The information for new employees is due on or before their first payday, and for departing employees, on or before their last payday.

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Filing due dates – schedular payments

Three options for filing schedular payment information:

  • File a return for each payday
  • Two returns per month:
    • 1st - 15th
    • 16th - end of the month
  • Include schedular information in your next regular return, but it must be within the same month.

Audio

Narrator

Employers have 3 different options for filing schedular payment information.

You can file a return for each schedular payday, or, file just 2 returns per month.

One for schedular payments made in the first half of the month, and another return for payments made in the second half of the month.

The third option is to include schedular information in your next regular payday return.

You can do this as long as the next regular payday return is within the same month.

Due dates for filing are the same as mentioned previously, 2 working days for electronic filing, and 10 working days for paper filing.

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Payment due dates

  • Payments
    • 20th of the month following
    • Use the EMP or DED code
  • Payment options:
    • internet banking
    • direct debit
    • debit/credit card
    • Westpac branch
  • here are penalties and interest for filing or paying late

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Narrator

The due date for payment is the twentieth of the following month.

If the twentieth is a weekend or public holiday, the due date is the next business day.

When you make payments to Inland Revenue, use the, EMP, or, DED, codes.

You can make payment by internet banking, direct debit, debit or credit card, or you can pay at a Westpac branch.

The banks charge a small fee for credit or debit card payments.

There are penalties and interest if returns aren’t filed, are filed late, or if payment is late.

If you’re unable to make payment you should still file your return on time, but contact us before the due date to discuss your options.

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Tax relief - COVID-19 Coronavirus

  • If you've been affected by the downturn in business due to COVID-19 coronavirus, we have a range of ways to help.
  • Talk to your tax agent, visit ird.govt.nz/covid19, or phone 0800 473 566 for more information.

Go to ird.govt.nz/covid19 for more information.

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Narrator

The Government has introduced a number of ways to support businesses that have been impacted by COVID-19.

This includes options with respect to tax relief.

For the latest updates, please go to our website and view the COVID-19 page.

You can also contact your tax agent, or ring our contact centre to discuss your specific situation.

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