Only employers with total annual PAYE and ESCT (employer superannuation contribution tax) of less than $50,000 can choose to file by paper.
Every month we send you Employment information - IR348 and New employee detail - IR346 forms.
If the IR348 form doesn’t have enough rows for the number of employees you need to include, you can also send us an Employment information - IR349 form.
Information to help you complete the forms is available in:
- Employer’s guide - IR335
- Completing employment information forms - IR337
Or you can call us on 0800 377 772.
When to file
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
Telling us about new employees
On or before the new employees' first payday you need to tell us the employees':
- address information
- date of birth, if they have provided it to you.
You need to complete a New employee details form - IR346 and send it to us.
Telling us about departing employees'
On or before the employee's last day you need to tell us the date the employee left. Show this in the Employment date finish box on the Employment information - IR348.
Correcting your IR348 after it’s been filed
Complete the Employment information amendments form - IR344 and post it to us. You need to use a separate form for each pay period.
Or you can call us on 0800 377 772 and we’ll make the corrections for you.