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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Penalties for late filing and non-electronic filing

Late filing penalty

If you don't file your employer return by the due date and in the past 12 months you have filed all your employer returns on time we'll send you a warning letter.

If you file a return late again within 12 months we'll charge you a $250 late filing penalty.

The penalty is due two months after the date the return was due to be filed.

If you're a payday filer you're likely to have more than one due date to file employer returns in a month. You'll only be charged one late filing penalty even if you miss more than one due date in a month. The penalty is due 30 days after the end of the month in which the return was due.

Late filing penalties apply to the following employer returns:

  • Employer monthly schedule (IR348) if you use ir-File
  • Employer schedule (IR348) if you're a paper filer, and
  • Employment information schedule if you're a payday filer.

Late payment penalties and interest are also charged on late filing penalties which are not paid by the due date.

Find out more about how penalties are calculated

Non-electronic filing penalty

If you don't file online when you should, we may charge you a non-electronic filing penalty. The penalty is the greater of:

  • $250, or
  • $1 for each person employed at any time during the month.

For monthly filers, the non-electronic filing penalty must be paid by the 5th of the month after the return was due.

For payday filers, the penalty will need to be paid 30 days after the end of the month the information is due. Also, only one penalty will be charged for a month.