You must file an employment information form every time you pay your employees, weekly or fortnightly. If you have multiple paydays, you must file an employment information form for each payday.
When you file your employment information form, you must include the pay period your employee worked. The pay period start and end date is different for each employee, and can be recorded as such in myIR in their employment submission page. If you click on their IRD number, you can put in the pay period of the time worked.
For example, if there were three members of staff; one is paid weekly and the other two fortnightly. Assuming that there were no variations in their methods of payment, there would be 4-5 paydays for the weekly and 2-3 paydays for the fortnightly workers.
Again, assuming that the payday would be the same time every week, the weekly worker would typically have a pay period of 01/1 - 07/1. The next return would have all 3 workers, the weekly worker with something like 08/1 - 14/1, whilst the fortnightly workers would have 01/1 - 14/1.
The importance of continuing to file Employment Information
We know that filing Employment Information each payday may be challenging for employers right now.
However, filing Employment Information and Employee Details ensures information about employees is up to date and accurate.
It will also help support any application for the Government’s recently announced wage subsidy.
For your employees, as the end of the tax year is near - filing regularly will also help us identify customer refunds (in particular) to help out during this difficult time.
When to file
If you file electronically
You need to file within 2 working days of each payday.
If you file by paper
You can either file within 10 working days of each payday or:
|Payday date||Filing date|
Between the 1st and 15th of the month
Within 10 working days of the 15th of the month
Between the 16th and end of the month
Within 10 working days of the end of the month
New employers can either file electronically or by paper in the first six months.
When you are not paying wages for a month or more
You need to let us know if you:
- are not paying wages for a month or more
- employ staff irregularly during the year
- are going to stop employing staff for a month or more.
If we know you’re an irregular employer we’ll only require you to file employment information for the months you’re employing staff.
Filing employment information works differently for:
- IR56 taxpayers
- lump sum payments
- out of cycle payments
- holiday pay paid in advance
- employee share scheme benefits
- schedular payments
- non-resident employers.