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Paying deductions to Inland Revenue

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You need to pay PAYE and other deductions to us monthly or twice a month. The frequency depends on your total annual PAYE deductions.

If your gross annual PAYE, including ESCT (employer superannuation contribution tax) is less than $500,000:

  • you need to pay PAYE to us monthly by the 20th of the following month 
  • you can choose to pay more often.

If your gross annual PAYE (including ESCT) is more than $500,000:

  • you need to pay PAYE to us twice a month
  • for wages or salary paid between the 1st and 15th of the month, the PAYE is due to us by the 20th of the same month
  • for wages or salary paid between the 16th and the end of the month, the PAYE is due to us by the 5th of the following month. 
  • you can choose to pay more often.