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From 1 April 2019, employers must report employee info to the IRD every payday via payday filing, instead of filing an IR348. The information on this page only applies before 1 April 2019.

The Employer Superannuation Contribution Tax (ESCT) is deducted from the employer’s contribution to their employee’s KiwiSaver accounts.

The ESCT shows in box 8 of the IR345, but does not show at all on the IR348. There is no way to show the ESCT on the IR348, because Inland Revenue have intentionally designed the forms this way. As a result, the figures on the IR348 no longer match the figures on the IR345. You must file both forms when you file your monthly return with Inland Revenue.

This makes it vital to:
(a) submit both your IR345 and your IR348, and
(b) ensure that you use the IR345 total (Box 9) when making your payment to the IRD.

Your filing process

You may need to change your process slightly if you have not been submitting both forms, but the exact change you need to make depends on what you have been doing in the past.

We document each situation below.


I send Inland Revenue printed copies of my IR345 and IR348.

From April 2018 you will no longer be able to send printed copies of your returns to Inland Revenue. You can submit your files through myIR.


I use the IRD's ir-File system to import both my IR345 and my IR348.

Good. Inland Revenue will get the ESCT figure from the IR345. Make sure Box 9 on the IR345 is the figure you use when making your payment.


I use Inland Revenue's myIR system but I only import the IR348. Their system has always filled in the IR345 for me.

It won't work any more. You need to import both the IR345 and IR348, and make sure Box 9 on the IR345 is the figure you use when making your payment.


I use Inland Revenue's myIR system but I only import the IR348. Then I fill in a paper IR345 because I send it in with a cheque.

Good. Inland Revenue will get the ESCT figure from the IR345. Make sure Box 9 on the IR345 is the figure you use when making your payment.