As an employer in New Zealand, you must file employment information with IRD every payday (within 2 working days if you file electronically). Paying PAYE, KiwiSaver and ESCT is a separate deadline — usually the 20th of the following month. This guide covers what to file, when money is due, and how to stay compliant.
What is payday filing?
Payday filing replaced the Employer Monthly Schedule (EMS) on 1 April 2019. Each time you pay staff you must send IRD:
- Total gross wages paid to all employees
- PAYE tax deducted
- ACC earner levies deducted (1.75% from 1 April 2026)
- KiwiSaver contributions (employee and employer)
- Student loan repayments deducted
- ESCT (if you paid interest on employee loans)
When to file and when to pay
File employment information within 2 working days of payday if you file electronically. You still pay the deductions to IRD by the 20th of the following month (or twice monthly if you are a large employer).
Important Deadlines
| Wages Paid In | EMS Due By | Payment Due By |
|---|---|---|
| November 2025 | 20 December 2025 | 20 December 2025 |
| December 2025 | 20 January 2026 | 20 January 2026 |
| January 2026 | 20 February 2026 | 20 February 2026 |
How to File Your EMS
Option 1: Payday Filing (Recommended)
File employment information within 2 working days of payday using:
- IRD-approved payroll software (like Go Casual)
- myIR Employer portal
- Automatic monthly summary generated from payday filings
Option 2: Monthly Schedule
File a single monthly return by the 20th showing all wages for the month:
- Through myIR online
- Using payroll software
- Paper form IR348 (not recommended)
What Information to Include
For each employee, you must report:
Employee Details
- Full name
- IRD number
- Tax code used
Payment Details
- Gross earnings
- PAYE tax deducted
- ACC earner levy deducted
- Employee KiwiSaver deduction (if applicable)
- Employer KiwiSaver contribution (if applicable)
- Student loan deduction (if applicable)
Summary Totals
- Total gross wages across all employees
- Total PAYE deducted
- Total ACC levies
- Total KiwiSaver (employee + employer)
- Total student loan repayments
Penalties for Late or Incorrect Filing
| Issue | Penalty |
|---|---|
| Late EMS filing | $250 minimum per return |
| Late PAYE payment | 1% of amount owing + interest |
| Incorrect information | $300 - $25,000 depending on severity |
| Not filing at all | Compounding penalties + potential prosecution |
How Go Casual Automates IRD Reporting
Go Casual makes IRD reporting effortless:
Automatic Payday Filing
- Files employment information to IRD when you process payroll
- Happens automatically within 2 working days
- No manual data entry required
Monthly Summary Reports
- Generate your EMS with one click
- Export to Excel for your records
- All calculations verified against IRD rates
Payment Tracking
- See exactly how much you owe IRD
- Automatic reminders before the 20th
- Track payment history