- If PAYE deductions exceed $500,000 per annum: Deductions from 1st - 15th of the month are due on 20th of the same month and balance of monthly deductions are due the 5th of the following month.
- For deductions of less than $500,000 per annum: PAYE is due 20th of the month following deduction.
- Employee ACC Earner Premiums, Student Loan repayments and Child Support deductions payable follow the same rules.
From April, you can choose to file your employment information on a payday basis. If you choose to do this you'll need to file an employment information schedule instead of an IR348.