Te utu tangohanga ki Te Tari Taake Paying deductions to Inland Revenue

How often you pay deductions

You pay deductions to us once or twice a month.

It depends on your gross annual PAYE and employer superannuation contribution tax (ESCT). It's not tied to how often you file your employment information.

Gross annual PAYE and ESCT less than $500,000 - small to medium employers

If your gross annual PAYE and ESCT is less than $500,000 you:

• need to pay deductions monthly, by the 20th of the following month
• can choose to pay more often.

For example, if your paydays were on 2, 9, 16, 23 and 30 July, you would need to pay the deductions for all paydays by 20 August.

Gross annual PAYE and ESCT more than $500,000 - large employers

If your gross annual PAYE and ESCT is more than $500,000.00 you:

• need to pay deductions twice a month
• can choose to pay more often.

For example, if your paydays were on 2, 9, 16, 23 and 30 July you do the following:

Working out your deductions

If you file your employment information by paper, you need to add up your total deductions (boxes 3-8 on the Employment information form - IR348).

If you file your employment information in myIR, you can check in 'Returns and transactions' for each period. This shows the deductions you need to pay for the period. The figures are updated every time you file employment information for the period.

Paying your deductions

You can pay by:

• internet banking
• credit or debit card
• direct debit.

When you make a payment to us, you'll need to use your IRD number as a reference. This allows us to link the payment to you. You'll also need a payee code showing which type of tax the payment is for.

If you use EMP (employment activities) or DED (employer deduction) account types, you can make a single payment for:

• Pay as You Earn
• child support deductions
• KiwiSaver deductions
• KiwiSaver contributions
• student loan deductions
• Superannuation Scheme Contributions.

Choosing the right account type

Paying your deduction adjustments

When you make an adjustment to your Employment Information after it has already been paid and accounted for and resulted in a debit balance, you can pay this using the EMP or DED payment codes and the affected period.

Make a payment

Checking your payments

You can check your payments and balance for each period in myIR.

Go to 'Returns and transactions' in your payroll account, and select the period. A credit balance will show in green (with a minus sign next to it). A debit balance will show in red.

It can take up to 15 working days to process payments. We will reimburse any penalties or interest we charged you, as long as your payment was on time. Contact us if your payment is not showing after 15 working days.