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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /1. Payroll basics /1.2 How are filings done? / 1.2.6 Non-standard filing of Employment Information
Commentary

1.2.6 Non-standard filing of Employment Information


New Zealand

In addition to the filing of regular PAYE information, it may also be necessary to complete filing activity in respect of the following:

  1. Ìý

    •ÌýÌýÌýÌý lump-sum payments (also known as extra pays)

  2. Ìý

    •ÌýÌýÌýÌý out-of-cycle payments, or

  3. Ìý

    •ÌýÌýÌýÌý holiday pay paid in advance

The payment types listed above must be filed using Form IR348, as with regular payments. Employers can choose to file the information as a separate instance or to include it in the next regular reporting schedule.

If filing separately, the deadline for this information is within ten working days of the payment, if being filed by paper, or within two working

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