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Te whakamahi i te whakakōnaetanga rā utu Using payday filing


All employers can file electronically, but employers with PAYE and ESCT deductions of $50,000 or more must file electronically.

Payment is due the 20th of the month or 5th and 20th for twice-monthly payers.

Payday filing works differently for:

  • schedular payments
  • non-resident employers
  • employee share schemes
  • holiday pay.