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You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000. We will send you Employment information - IR348 and New employee detail - IR346 forms every month.

If you have more employees than the number of rows on the form, you can also send us an Employment information - IR349.

Information to help you complete the forms is available in:

  • Employer’s guide - IR335
  • Completing employment information forms - IR337

You can also 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.

Last updated: 21 Feb 2024
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