Payday Filing

Payday Filing is a new set of payroll reporting obligations that affects New Zealand employers as of 1 April 2019.

Under Payday Filing, an employer is obligated to report the following to the IRD electronically:

• personal and tax details of a new employee who has been hired

• changes to the personal or tax details of an existing payee

• termination of the employment of an existing payee.

This supersedes an employer’s obligations to submit the following to the IRD:

• Tax Code Declaration (IR330)

• KiwiSaver Employee Details (KS1)

• KiwiSaver Deductions (KS2).

Each time the employer pays employees who they have registered with the IRD, the employer is obligated to report the payments to the IRD electronically within 48 hours of the payment date. This supersedes the employer’s obligation to submit an Employer Monthly Schedule (IR348) report.

See also in this section: