Small business guides

Explore our range of guides designed to help you with important aspects of running a small business in New Zealand.


Why has Payday filing been introduced? In 2018, the New Zealand Government passed Payday filing legislation to streamline the payroll process by aligning payroll reporting requirements with your normal pay cycle. Payday filing replaces your Employer Monthly Schedule (IR348) if you file online or your Employer Schedule (IR348) if you’re a paper filer. Payday filing also makes it easier to spot and correct mistakes as soon as they’re made and ensures the Government receives up-to-date information for calculating yours and your employees tax and entitlements.

Payday Filing

Payday Filing is a mandatory IRD requirement that started in 2019. With our handy resource hub, find out what you need to submit and when.

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