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Payday filing is a new way of reporting employee pay details to the IRD. Instead of sending an Employer Monthly Schedule (IR348) every month, under payday filing you generate and send an Employment Information (EI) return file for every pay run. The EI return file contains the same information as the IR348, as well as ESCT amounts for each employee and dates for the pay run. Information about new and departing employees is also sent to the IRD in a New and Departing Employees file.

Payday filing is optional at present, but will be compulsory from 1 April 2019.

See “Payday filing” on the IRD’s website for more information.