Scene 1
Visual
Inland Revenue logo fades in, then transforms into a circle and fades out.
Audio
There is no audio for this scene.
Scene 2
Visual
The Inland Revenue logo shows at the top of the screen.
Employers' obligations – 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 2 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.
Scene 3
Visual
We'll talk about
- New employees
- Return filing options
- Due dates
Audio
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.
Scene 4
Visual
New employees
When employing new people, you will need to provide certain information on or before the 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.
Scene 5
Visual
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 3rd 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 $50,000 per annum.
If it’s more than that, you must use 1 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.
Scene 6
Visual
Filing employment information
A screenshot of myIR is showing, with a circle around Payroll.
Audio
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.
Scene 7
Visual
Filing employment information
A screen shot is showing the payroll section of myIR, with a circle around Recent periods.
Audio
Narrator
Then select the relevant period.
Scene 8
Visual
Filing employment information
A screen shot is showing the Payroll section of myIR for the period of 31 March 2019, with a circle around I want to.
Audio
Narrator
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.
Scene 9
Visual
Filing due dates
For employment information:
- Within 2 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.
Scene 10
Visual
Filing due dates – schedular payments
3 options for filing schedular payment information:
File a return for each payday
2 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 1st half of the month, and another return for payments made in the 2nd half of the month.
The 3rd 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.
Scene 11
Visual
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
There are penalties and interest for filing or paying late
Audio
Narrator
The due date for payment is the 20th of the following month.
If the 20th 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.
Scene 12
Visual
Inland Revenue logo fades in, then transforms into a circle and fades out
Audio
There is no audio for this scene.