If your gross annual PAYE (including ESCT) was less than $500,000 in the previous tax year, the following information applies to you.
You need to make payments to us for the following deductions:
You need to file an Employer monthly schedule (IR348) and an Employer deductions (IR345) form once a month.
Employers with gross annual PAYE (including ESCT) of $50,000 or more are required to file electronically using ir-File.
Your IR348 and IR345 payments are all due by the 20th of the following month.
You can generate a list of your due dates using our Tax due date calculator.
You can now choose to file your employment information on a payday basis. If you choose to do this you’ll need to submit an Employment information form instead of Employer Schedule.