When you stop employing permanently
Let us know if you stop employing permanently, even if your business is still operating.
You need to file your last Employment Information - IR348 and include cease dates for all your employees.
You then need to cancel your payroll returns registration in your myIR payroll account. Go to 'I want to cancel account registration', complete the information and submit it to us.
If you file your employment information by paper you can note on your final IR348 that you are stopping employing staff and the date you are stopping.
Or you can call us to let us know.
When you are not paying wages for a month or more
You need to let us know if you:
- are not paying wages for a month or more
- employ staff irregularly during the year
- are going to stop employing staff for a month or more.
If we know you’re an irregular employer we’ll only require you to file employment information for the months you’re employing staff.