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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Employers with less than $500,000 PAYE (including ESCT)

If your gross annual PAYE (including ESCT) was less than $500,000 in the previous tax year, the following information applies to you.

Filing returns and making payments

You need to make payments to us for the following deductions:

  • PAYE
  • child support
  • student loan
  • ESCT (employer superannuation contribution withholding tax)
  • KiwiSaver employee, and
  • KiwiSaver employer net contributions.

You need to file an Employer monthly schedule (IR348) and an Employer deductions (IR345) form once a month.

Find out how to make payments to us online

Due date for filing and payment

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.

Payday filing

From now on, you must file your employment information each payday instead of filing an Employer monthly schedule (IR348) every month.

Find out more about payday filing