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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 following information applies to you.
The exception is the second period of December, when payment is not due until 15 January.
You must file your Employer monthly schedule (IR348) electronically using ir-File, unless you have an exemption. Contact us to find out more about exemptions.
You can generate a list of all the due dates that apply to you by using our Tax due date calculator.
From April, you can choose to file your employment information on a payday basis. If you choose to do this you’ll need to file an Employment information schedule instead of an IR348.