IRD has provided extensive communication on payday filing which is effective from 1 April 2019.
With payday filing, you'll:
- Send IRD your payroll information with your normal pay cycle (rather than monthly)
- Provide employee details for new and departing employees to the IRD
- File electronically within two working days of the payday, or
- File by paper within 10 working days of the:
- Payday, or
- 15th and end of month if you choose to send us information twice a month.
- If your annual PAYE and ESCT deductions are $50,000 or more, you must file electronically. If less than $50,000, you can file electronically or by paper.
- There are no changes to current payment due dates or the way you pay (monthly or twice-monthly like you do now).