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).
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.