You need to file for every payday
For every payday you need to:
- file employment information electronically or by paper
- provide information about new employees.
You no longer need to file an Employer Deductions Form (IR345) or a monthly summary.
You pay PAYE and other deductions to us either monthly or twice a month. It depends on your total annual PAYE deductions.
When to file
If you file electronically
You need to file within 2 working days of each payday.
If you file by paper
You can either file within 10 working days of each payday or:
Between the 1st and 15th of the month
Within 10 working days of the 15th of the month
Between the 16th and end of the month
Within 10 working days of the end of the month
New employers can either file electronically or by paper in the first six months.
When you are not paying wages for a month or more
You need to let us know if:
- you are not paying wages for a month or more
- you employ staff irregularly during the year
- you are going to stop employing staff for a month or more.
If we know you’re an irregular employer we’ll only require you to file employment information for the months you’re employing staff.
Filing employment information works differently for:
- IR56 taxpayers
- Lump sum payments
- Out-of-cycle payments
- Holiday pay paid in advance
- Employee share scheme benefits
- Schedular payments
- Non-resident employers