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 Filing
From 1 April 2019 payday filing became compulsory. This means if you file electronically you need to file employment information within 2 working days of each payday. If you file by paper you need to file within 10 working days of each payday.
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 Filing
From 1 April 2019 payday filing became compulsory. This means if you file electronically you need to file employment information within 2 working days of each payday. If you file by paper you need to file within 10 working days of each payday.
