As an employer in New Zealand, you must file a monthly Employer Monthly Schedule (EMS) with the IRD. This guide explains what you need to report, when it's due, and how to file correctly to avoid penalties.
What is the Employer Monthly Schedule (EMS)?
The EMS is a monthly report you must file with IRD showing:
- Total gross wages paid to all employees
- PAYE tax deducted
- ACC earner levies deducted (1.53%)
- KiwiSaver contributions (employee and employer)
- Student loan repayments deducted
- ESCT (if you paid interest on employee loans)
Official Guide: Download the IRD Payday Filing and EMS Guide for complete instructions.
When to File Your EMS
Your Employer Monthly Schedule is due by the 20th of the month following the month of payment.
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 |
File Even With No Employees: You must file an EMS even if you haven't paid anyone (nil return). Failure to file incurs automatic penalties of $250 or more.
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)
Payday Filing Benefits: Spread the work throughout the month instead of a big task at month-end. Go Casual files automatically when you process payroll. Learn more
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 |
Serious Consequences: Repeated failures to file or pay can result in IRD taking legal action, including court proceedings and seizure of assets.
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
Never Miss a Deadline: Go Casual handles all IRD reporting automatically. Generate compliant EMS reports, track payments, and get deadline reminders. Start your free trial