Non-standard filing of employment information

Filing employment information works differently for the listed payments.

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Lump sum payments What's included as lump sum payments, how to calculate PAYE and when to file these payments.
Payers of non-resident contractors 60-day grace period If you're paying a non-resident contractor to work in New Zealand you will need to deduct tax from the payments and pay it to us ─ unless an exemption applies.
Schedular payments Employers who have employees that receive schedular payments, can choose to file as per payday or twice monthly.
Out of cycle payments Filing employment information for an employee's final pay or a payment to correct an earlier omission.
Holiday pay paid in advance How to calculate PAYE on holiday pay paid in advance and filing your employment information.
Employee share scheme benefits You can provide benefits to your employees in the form of employee share schemes (ESS).
Non-resident employers filing employment information If you are a non-resident employer with employees working in New Zealand you need to set up a shadow payroll before you can file employment information.

Te tāpae arowhānui kore i ngā mōhiohio whakawhiwhi mahi Non-standard filing of employment information