8.1ÌýÌýÌýÌý Employer failures
Details of main penalties and consequences for non-compliance. Please draw particular attention to the implications for a foreign employer. You may wish to consider a tabulated approach.
| Employer failure | Brief description | Consequence |
| Late filing of IR348 | Late Payday Filing of IR348 Employment Information (see 1.2)
Tax Administration Act, s 13A(8) | First offence will be a warning only, but second offence within 12 months will incur a penalty of no more than NZD 250 |
| Non-electronic filing penalty | Filing of IR348 Employment Information required to be electronic, in a format that is not prescribed (see 1.2)
Tax Administration Act, s 138AA(4) | The greater of NZD 250 or NZD 1 for each employee whose Employment Information is not filed electronically, where so required.
Charged for each month of infringement |
| Late filing of annual |
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 15:23