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 choose to 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).
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.