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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Payday filing

You can choose to file your employment information each payday instead of filing an Employer monthly schedule (IR348) every month. Payday filing is currently voluntary, however you must payday file from April 2019.

What is payday filing?

Payday filing is an online filing option where you'll:

  • send us your employment information (the pay details of your employees) with your normal pay cycle
  • provide employee details for new and departing employees to us. This includes your employees' start and end date, contact details and date of birth (if they provide this to you). These details need to be filed on or before any new employees' first payday. We don't require these details for existing employees. You should let your employee know that this information will now be provided to us.
  • file electronically if your annual PAYE and ESCT deductions are $50,000 or more. You'll need to file your information within two working days after the payday.
    Exception: If you file your own PAYE to us as an IR56 taxpayer, you'll have 10 working days after the payday to file this information.
  • file by paper if these annual deductions are less than $50,000. If you file by paper (only available from April 2019) you'll need to file your information within 10 working days after the:
    • payday, or
    • 15th and end of month if you choose to send us information twice a month.
  • correct your employment information online. This means you'll no longer complete an Employer monthly schedule amendments (IR344) form, however we still aren't able to accept negative adjustments.

You may need to review and adapt your current payroll processes to support your business doing payday filing.

Note: You must file electronically if you opt in to payday filing before April 2019.

Find out more about how payday filing works for:

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How do I opt in to payday filing?

Payday filing is currently voluntary and you can opt in through your myIR account.

Once you've opted in, a Payroll returns account will show in your My business section. This is where you'll file your employment information and employee details.

Once you've opted into payday filing during the voluntary period, you can't revert back to monthly filing.

Note: If you're using software that lets you submit your files directly to us, there's no need to opt in. Filing your first payday employment information file will let us know you've opted in.

If someone currently files your Employer monthly schedule (IR348) through the ir-File service in myIR

You'll need to reset their access so they can file through the Payroll returns account. You can only do this if you're the account owner. The ir-File service is not available for payday filing.

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What happens once I’ve opted in to payday filing

Payday filing will start at the beginning of the month after you opted in. You'll need to file your employment information to us online within two working days of the payday.

For the first month you'll:

  • delegate others or reset access for others to use the Payroll returns account
  • file your final Employer monthly schedule (IR348) for the previous month
  • file your Employment deductions (IR345) and make the payment for that IR348 on the required due date
  • file your employment information each payday
  • submit any new employee details before or on their first payday.

What does my employment information file look like?

What you submit will look similar to your IR348 and you'll include the same information you do now. However you'll also need to provide the following:

  • ESCT (employer superannuation contribution tax) for each employee
  • pay period start and end dates
  • pay cycle, eg weekly, monthly, ad hoc
  • payday date
  • additional information about new and departing employees.

Making payments

There are no changes to current payment due dates or the way you pay - pay monthly or twice-monthly like you do now. You will not need to file an Employer deductions (IR345).

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How do I file my employment information and employee details?

There are three ways you can file your employment information online.

  1. Directly from your software

If supported by your software provider, you can file directly to us without having to upload any files through myIR. This means you'll:

  • no longer have to file upload in myIR
  • be able to set up your employees with the right information from the start
  • make adjustments and be able to amend information you've already filed.

Your software will need to support the new employment information and employment details file, along with some KiwiSaver files. Check with your software provider if it can. When you've completed and submitted these files they'll transfer from your software directly to us.

You'll need to use your myIR account user ID and password to authorise these submissions from your software. This is a one-off process to establish a link between your software and us.

  1. File upload from your Payroll returns account in myIR

If supported by your software provider, you can upload files in myIR in the Payroll returns account. This account will only appear once you've opted into payday filing.

You can send your information through File return or File transfer link. From here, the process is similar to ir-File.

  1. Onscreen in your Payroll returns account in myIR

If you have smaller pay runs, you can use our onscreen data entry method in myIR in the Payroll returns account.

Onscreen filing is similar to the current process for filing your Employer monthly schedule (IR348).

Filing employee details and employer deductions from the Payroll returns account in myIR

In the Payroll returns account:

  • use the New/departing employees function in your Employees tab to submit new or departing employees' details

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How do I delegate others access to my Payroll returns account?

Once you've opted into payday filing the owner of the myIR account will be the only person with access to the Payroll returns account. The account owner can delegate access to new or existing users so they can payday file through the Payroll returns account.

Check out these how-to videos:

You can check Manage account access to find out who has access to the account. The User access report will provide you a list of who has access to what service.