If you are a non-resident employer with employees working in New Zealand, you will need to register as an employer with Inland Revenue if:
- you have a sufficient presence in New Zealand, or
- you provide your employees with non-cash benefits or make contributions to their superannuation scheme or fund (unless you agree with the employee that they are responsible – this must be documented)
You will need to register before you can file your Employment information – IR348.
Register as an employer
Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations operational statement
You may need to set up a shadow payroll before you can file employment information.
When to file your employer information
Filing on a payday basis
You need to file the employment information within 2 working days of the relevant day if filing electronically, or within 10 working days if filing by paper.
Employers who use a shadow payroll
You can file according to the payday or twice monthly. The payday is deemed to be 20 days after the payment is made, for example, if the payment is made on 1 November, the payday is 21 November and the due dates would be as follows:
- Paper filer (per payday) - 10 working days from 21 November
- Paper filer (twice monthly) - 10 working days from the end of the month as the payday falls into the 16 November - end of the month period
- Electronic filer (per payday) – 2 working days from 21 November
- Electronic filer (twice monthly) – 2 working days from the end of the month as the payday falls into the 16 November- end of the month period
Payday filing version 2
Pay the deductions to us
You need to pay the PAYE and other taxes you deducted from the employee to us. How often you need to pay depends on your gross annual PAYE deductions, including employer superannuation contribution tax deductions (ESCT).
Gross annual PAYE less than $500,000
- if your gross annual PAYE is less than $500,000 you need to pay us monthly.
- payment is due by the 20th of the month following the relevant day.
Gross annual PAYE $500,000 or more
If your gross annual PAYE is $500,000 or more you need to pay us twice a month. If the relevant day is between the 1st and 15th of the month, payment is due by the 20th of the same month. If it is between 16th and the end of the month, payment is due by the 5th of the following month.