What is payday filing?
With payday filing, you’ll:
- send us your employment information (the pay details of your employees) with your normal pay cycle
- provide employee details for new and departing employees to us. This includes your employees’ start and end date, contact details and date of birth (if they provide this to you). These details need to be filed on or before any new employees’ first payday. We don’t require these details for existing employees. You should let your employee know that this information will now be provided to us.
- file electronically within two working days of the payday, or,
- file by paper. If you file by paper (only available from April 2019), you’ll need to file your information within 10 working days of the:
- payday, or
- 15th and end of month if you choose to send us information twice a month.
- Note: if your annual PAYE and ECST deductions are $50,000 or more, you must file electronically. If less than $50,000, you can file electronically or by paper. Payday filing by paper will only be available from April 2019. If you file your own PAYE as an IR56 taxpayer, you’ll have 10 working days after the payday to file this information.
- correct your employment information online. This means you’ll no longer complete an Employer monthly schedule amendments (IR344) form, however we still aren’t able to accept negative adjustments.
You may need to review and adapt your current payroll processes to support your business doing payday filing.
Find out more about how payday filing works for: