Employment information: within 2 working days of each payday. Deductions payment: 20th of the following month for standard employers (annual PAYE and ESCT under NZD 500,000). Large employers (NZD 500,000+): also 5th of the following month for pay runs in the second half of the current month.

Payday Filing (PAYE Employment Information)

All employers must file employment information (EI) with IRD within 2 working days of each payday. The EI records each employee's gross earnings, PAYE deducted, KiwiSaver employee and employer contributions (subject to ESCT), student loan deductions, and child support deductions for that pay run. The actual payment of deductions is a separate monthly obligation.

Who this applies to

  • All employers who pay wages or salaries to any employee in New Zealand
  • Large employers (annual PAYE and ESCT NZD 500,000 or more) with twice-monthly payment obligations
  • Businesses with casual, part-time, or irregular pay run schedules — every payday triggers an EI filing

What to file

Employment Information (EI) return per payday via payroll software or myIR. Separate payment of PAYE, student loan deductions, KiwiSaver employee contributions, employer KiwiSaver contributions, and ESCT.

How to file

Via payroll software with direct IRD integration (Xero Payroll, MYOB, PayHero, etc.), via file upload to myIR, or via manual entry in myIR. The EI must be filed per payday — one submission per pay run.

Payment due

20th of the following month for standard employers. Large employers: 20th of the current month for first-half pay runs, and 5th of the following month for second-half pay runs.

Penalties for missing this deadline

Failure to file EI on time: NZD 250 per late filing initially, escalating shortfall penalties for persistent non-compliance. Late payment of deductions: 1% on day 1, 4% on day 7, UOMI thereafter.

Filing checklist

  • File employment information within 2 working days of each payday — set an automated reminder for each pay run
  • Confirm employer KiwiSaver contribution rate (minimum 3%, rising to 3.5% from April 2026)
  • Deduct employee KiwiSaver at the correct rate (3%, 4%, 6%, 8%, or 10% based on employee election)
  • Deduct student loan repayments at the correct rate for employees with a student loan
  • Pay all deductions to IRD by the 20th of the following month (or split dates for large employers)

Documents you'll need

  • Payroll records showing gross earnings per employee per pay period
  • Employee KiwiSaver election forms (KS2) and tax code declarations (IR330)
  • Student loan deduction notices (SL1) for relevant employees

Common mistakes to avoid

  • Filing EI late because the 2-working-days window is confused with the monthly payment deadline
  • Applying the wrong employer KiwiSaver rate — the minimum rate increased from 3% to 3.5% from April 2026
  • Treating casual employees as contractors and not deducting PAYE — IRD's employment status rules apply regardless of the contract wording
Source: Inland Revenue (IRD / Te Tari Taake)

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