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Filing employment information (payday filing)

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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.

Filing employment information electronically

Filing employment information by paper

 

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.

Paying deductions to Inland Revenue

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:

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

Between the 24th December 2019 to the 15th January 2020

17th January 2020

New employers can either file electronically or by paper in the first six months.

Payday filing over December and January 2019/2020

There will be a grace period close down from 24th December to the 15th January. Any paydays within this time frame are due from employers on the 17th January. 

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.

Non-standard filing

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

Non-standard filing of employment information