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The required frequency of payments to the Inland Revenue Commissioner is dependent on the employer's gross annual PAYE and ESCT bill combined (see Income Tax Act 2007, s RD4). If it exceeds NZD 500,000, payments must be made twice per month; otherwise, one monthly payment is required as a minimum. However, employers may choose to make payments more frequently, regardless of whether they are expected to pay once or twice as a minimum (eg, every time payroll is run).

Payments can be made by any of the following methods:

1. Ìý

   •ÌýÌýÌýÌý internet banking

2. Ìý

   •ÌýÌýÌýÌý credit or debit card (Mastercard or Visa), or

3. Ìý

   •ÌýÌýÌýÌý direct debit

It is recommended that when making payments via internet banking, the 'pay tax function' provided by most New Zealand banks is used, as there is no fee for this service. The details of where to make the payment to are: Inland Revenue