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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

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PAYE reporting - Better administration of PAYE

Glossary

PAYE information The information employers are required to provide to Inland Revenue when they make payments of PAYE income, including the information on the employer monthly schedule and the KiwiSaver 1 form.
Payday basis

“Payday” means the day on which an employer makes a payment of PAYE income to an employee.

Instead of being aggregated across a month PAYE information will be provided each payday.

The due date for PAYE information from employers above the electronic filing threshold, from payroll intermediaries and for those using payroll software, will be the second working day after payday.

The due date for employers below the electronic filing threshold who do not use payroll software and for those who have an exemption from the requirement to file electronically will be seven working days after payday.
PAYE and related deductions PAYE, including ACC earners levy and where relevant, student loan deductions, KiwiSaver contributions and child support payments.
Electronic filing threshold

The electronic filing threshold for PAYE is currently $100,000 a year of PAYE and employers superannuation contribution tax (ESCT). Employers who withhold this amount of PAYE and ESCT a year or more have to file their PAYE information electronically. This can currently only be done through Inland Revenue’s secure online service.

The announcements include the reduction of this threshold to $50,000 a year of PAYE and ESCT. In future it will be possible to file PAYE information directly from payroll software or through Inland Revenue’s secure website.