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Ko ngā kaituku mahi me te PAYE o te $500,000, neke atu rānei Employers with $500,000 PAYE or more

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If you’re an employer with gross annual PAYE of $500,000 or more you’ll have certain responsibilities. This PAYE amount includes employer superannuation contribution tax (ESCT).

Pay dates

If you’re an employer with $500,000 or more of PAYE from your previous year or first year employing you need to pay deductions by certain dates.

By the 20th of each month, you’ll:

  • pay deductions from wages paid between the 1st and 15th

By the 5th of the following month, you’ll:

  • pay deductions from wages paid between the 16th and the end of the month.

For the second half of December only, payment is not due until 15 January.

Get a list of your due dates

You can put together a list of all your due dates using our tax due date calculator. 

2 mins
Tax due date calculator

Tax return and payment due dates by tax type.

Go to this tool