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Filing employment information (payday filing)

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For every payday you need to:

  • file employment information electronically or by paper
  • provide information about new employees.

Either once or twice monthly you need to pay PAYE and other deductions to us.

How to file

If your total annual PAYE and ESCT (employer superannuation contribution tax) is $50,000 or more you need to file electronically.

If your total annual PAYE and ESCT is less than $50,000 you can either file electronically or by paper. If you choose to file by paper we'll let you know when your total PAYE and ESCT reaches $50,000 and you need to switch to electronic filing.

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

When to file

If you file electronically you need to file within 2 working days of the payday.

If you file by paper you can either file:

  • within 10 working days of each payday or
  • within 10 working days of the 15th of the month (for paydays between the 1st and the 15th of the month) and within 10 working days of month end (for paydays between the 16th and the end of the month).

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