As of From 1 April 2019, employee details are reported employers must report employee info to the IRD every pay run, using payday via payday filing instead of filing an IR348. The information on this page only applies before 1 April 2019.
Dealing with Inland Revenue is easy. There are only two things to be done each month:
1. Pay employer deductions
Every month you must pay the IRD all tax you have deducted from employee wages in the previous month.
If you are a small employer you do this once a month, on or before the 20th of the month.
If you are a large employer, you'll need to pay the deductions twice a month.
2. File employment records
Once a month you are required to provide the IRD with a summary of your wage records for the month.