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How often you pay deductions

You pay deductions to us monthly or twice a month.

It depends on your gross annual PAYE. It's not tied to how often you file your employment information.

Gross annual PAYE (including ESCT) less than $500,000

If your gross annual PAYE, including ESCT (employer superannuation contribution tax), 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 (including ESCT) more than $500,000

If your gross annual PAYE, including employer superannuation tax (ESCT), is more than $500,000.00 you:

  • need to pay deductions twice a month
  • can choose to pay more often.
Payday date Deductions due to us
For wages and salaries paid between the 1st and 15th of the month By the 20th of the same month
For wages and salaries paid between the 16th and end of the month

By the 5th of the following month

Note: For period 16-31 December pay by 15 January not 5 January of each year.

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

Payday date Deductions due to us
2 and 9 July By 20 July
16, 23 and 30 July By 5 August

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 the 'Summary of filed schedule(s)' for each period. The summary 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.

From April 2020, you can no longer use the previous individual codes for these account types (CSE, KSE, KSR, PAY, SLE and SSC). In line with this change, banks will no longer provide these codes as options.

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 the 'Periods' tab in your payroll account. Select the period, then select 'Transaction details'. 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.