Skip to main content

Security From 30 October, we are increasing the security of our websites. If you have an old browser, you may need to update it.

Paying deductions to Inland Revenue

Back

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.