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Paying deductions to Inland Revenue

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How often you pay PAYE

You pay PAYE to us monthly or twice a month.

It depends on your gross annual PAYE. It's not tied to how often you file your employment information.

If your gross annual PAYE, including ESCT (employer superannuation contribution tax) is less than $500,000

  • you need to pay PAYE monthly by the 20th of the following month
  • you can choose to pay more often.

For example, if your paydays were on 2, 9, 16, 23 and 30 July you would need to pay the PAYE by for all paydays by 20 August.

If your gross annual PAYE (including ESCT) is more than $500,000

  • you need to pay PAYE twice a month
  • you can choose to pay more often.
Payday date PAYE due to us
For wages and salaries paid between the 1st and 15th of the month By the 20th of the same month
For wages and salaries paid between the 16th and end of the month By the 5th of the following month

For example, if your paydays were on 2, 9, 16, 23 and 30 July you would need to pay:

Payday date PAYE due to us
2 and 9 July By 20 July
16, 23 and 30 July By 5 August

Working out your PAYE

If you file your employment information by paper you need to add up your total PAYE and other deductions (boxes 3-8 on the Employment information form - IR348).

If you file your employment information in myIR you can check the 'Summary of filed schedule(s)' for each period. The summary shows the PAYE and other deductions you need to pay for the period. The figures are updated every time you file employment information for the period.

Paying your PAYE

You can pay by:

  • internet banking
  • credit or debit card
  • direct debit.

If you use the DED (employer deductions) account type you can make a single payment for:

  • PAYE
  • any other employer deductions
  • KiwiSaver contributions.

Make a payment

Checking your payments

You can check your payments and balance for each period in myIR.

Go to the 'Recent periods' tab in your payroll account. Select the period, then select 'Transaction details'. A credit balance will show in green (with a minus sign next to it). A debit balance will show in red.

It can take up to 15 working days to process payments. We will reimburse any penalties or interest we charged you, as long as your payment was on time. Contact us if your payment is not showing after 15 working days.