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Filing employment information by paper

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Only employers with total annual PAYE and ESCT (employer superannuation contribution tax) of less than $50,000 can choose to file by paper. 

Every month we send you Employment information (IR348) and New employee detail (IR346) forms.

If the IR348 form doesn’t have enough rows for the number of employees you need to include, you can also send us an Employment information (IR349) form.

Information to help you complete the forms is available in:

  • Employer’s guide – IR335
  • Completing employment information forms – IR337

Or you can call us on 0800 377 772.

When to file

You can either file within 10 working days of each payday or:

Payday date

Filing date

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

Telling us about new employees

On or before the new employee’s first payday you need to tell us:

  • employee’s address information
  • employee’s date of birth, if they have provided it to you.

You need to complete a New employee details form – IR346 –and send it to us.

Telling us about departing employees

On or before the employee’s last day you need to tell us the date the employee left. Show this in the Employment date finish box on the Employment information – IR348.

Correcting your IR348 after it’s been filed

Complete the Employment information amendments form – IR344 – and post it to us. You need to use a separate form for each pay period.

Or you can call us on 0800 377 772 and we’ll make the corrections for you.