What Every NZ Employer Needs to Know
About Payday Filing

Payday filing has been mandatory for all New Zealand employers since 1 April 2019. If you employ staff — whether full-time, part-time, or casual — you need to understand your payday filing obligations and make sure you're compliant.

What Is Payday Filing?

Payday filing means reporting your employees' payroll information to IRD each time you pay them, rather than at the end of the month. Each filing must include the employee details, gross earnings, PAYE deducted, KiwiSaver contributions, and student loan deductions for each pay run.

When Do You Need to File?

For most small employers, the filing deadline is within two working days of each pay day. For large employers (those who deduct more than $50,000 per year in PAYE and ESCT), the deadline is the pay date itself or the working day before.

How to File

You can file payday information in one of three ways:

1. Via payroll software — Most modern payroll software (including Xero Payroll) sends filing information directly to IRD automatically as part of your pay run. This is by far the easiest option.
2. Via myIR — You can file manually through IRD's myIR portal.
3. Via a filing service — Your accountant or payroll provider can file on your behalf.

What Information Must Be Filed?

Each payday filing must include:

• Employee name, IRD number, and date of birth
• Gross earnings and pay period dates
• PAYE deducted
• KiwiSaver employee and employer contributions
• Student loan deductions (if applicable)
• Child support deductions (if applicable)

When Do You Pay IRD?

Filing and paying are separate obligations. PAYE and other deductions are paid to IRD on the 20th of the month following the pay period (or the 5th of the month for large employers on a twice-monthly schedule). Filing happens on or shortly after each pay date; payment follows later.

Penalties for Non-Compliance

Late or incorrect payday filing can result in penalties. IRD applies a filing failure penalty for late submissions, and late payment interest applies to overdue PAYE. Keeping on top of payday filing is much easier than dealing with penalties after the fact.