New Zealand operates a system of 'Payday Filing', requiring employers to submit employment information to the Inland Revenue each time they pay their employees via the 'Employment Information – IR348' form. An example of Form IR348 can be downloaded from the Inland Revenue website, along with Form IR337, which provides guidance on how to complete Form IR348. The frequency of the filing is dependent on the frequency of the employee payments, and so multiple payment frequencies will require multiple filings. Where there have been no employee payments in the payment period, no filing is required. However,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:36