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​PAYE ON SALARIES AND WAGES


If PAYE deductions exceed $500,000 per annum: Deductions from 1st - 15th of the month are due on 20th of the same month and balance of monthly deductions are due the 5th of the following month.
For deductions of less than $500,000 per annum: PAYE is due 20th of the month following deduction.
Employee ACC Earner Premiums, Student Loan repayments and Child Support deductions payable follow the same rules.
Note: The threshold to file electronically using ir-file remains at $100,000.

Payday Filling
From April, you can choose to file your employment information on a payday basis. If you choose to do this you'll need to file an employment information schedule instead of an IR348.

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National Accountants Ltd.
Unit B2, Lucas 18 
18 Oteha Valley Rd Ext

Albany
Auckland, New Zealand

PO Box 300 114
Albany 0752

Phone: 09 415-7518

Fax: 09 415-7511
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