1.3.1 Payment Deadlines For Taxes Due

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Key filing report	Purpose of report	Key reporting deadline
IR348 Regular Employment Information. See 1.2.3	Payday Filing return to the Inland Revenue − Employment Information form. Also used to notify the Inland Revenue of leavers, KiwiSaver contributions and ESCT.	For paper filing − within ten working days of each payday or for paydays between: – 1st to 15th of a month − ten working days from 15th of a month or – 16th to last working day − ten working days from last working day For electronic filing − two working days from each payday.
IR348 One-off ad-hoc payments. See 1.2.3	Reporting of lump-sum payments, out-of-cycle payments, and holiday pay paid in advance. May be filed separately or with the next scheduled reporting.	Separate filing: – by Paper – within ten working days of payment or – electronically – within two working days of payment Filing with the next scheduled reporting (electronic filing only): – last working day if PAYE paid monthly, or – 15th of a month or last working day, (depending on the date of the actual payment), where PAYE