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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Filing returns and making payments

Filing and payment responsibilities for salary and wage deductions differ depending on your gross annual PAYE (including ESCT) payments.

  • Payday filing
    You can choose to file your employment information on a payday basis. This means instead of filing an Employer monthly schedule (IR348) every month, you’ll file an Employment information schedule online every payday.
  • Employers with $500,000 PAYE (including ESCT) or more
    If your gross annual PAYE (including ESCT) was $500,000 or more in the previous tax year or your gross annual PAYE (including ESCT) goes over $500,000 in your first year of employing, the information on this page applies to you.
  • Payroll giving
    Payroll giving is a scheme that gives employees the opportunity to donate to an approved donee organisation direct from their pay, and receive an immediate donation tax credit.
  • Correcting your return
    If you have made a mistake on your employer return after you have filed it, you can correct it by completing an Employer schedule amendments (IR344) form.
  • PAYE intermediaries
    A PAYE intermediary provides payroll services to an employer. The employer is responsible for supplying gross payment and other relevant payroll information, and the intermediary is then responsible for meeting employer responsibilities.
  • ir-File - filing electronically
    Any employer can register for and file using ir-File. If your annual PAYE deductions are $100,000 or more you must file this way.