When does an NZ employer have to pay PAYE?

It depends on your annual PAYE and ESCT total. Small employers with PAYE plus ESCT of $500,000 or less per year pay monthly, with PAYE due on the 20th of the following month (e.g. March PAYE is due 20 April). Large employers with PAYE plus ESCT over $500,000 per year pay twice-monthly: PAYE for pay dates 1-15 is due on the 20th of the same month, and PAYE for pay dates 16-end of month is due on the 5th of the next month. If a due date falls on a weekend or public holiday, it shifts to the next working day.

What is payday filing?

Payday filing has been mandatory for all NZ employers since 1 April 2019. Rather than filing one employer monthly schedule (EMS) once a month, employers must now file payday information to IRD every time they pay staff. Electronic filers must submit within 2 working days of each payday. Paper filers must submit within 10 calendar days. The filing is separate from the payment - you still pay on the 20th (or twice-monthly dates for large employers), but the filing happens on each payday.

What is the late filing penalty for PAYE?

Non-payment penalties apply at 1% of the unpaid PAYE the day after the due date, then an additional 4% seven days after the due date. Interest accrues at the IRD use-of-money interest debit rate (currently 10.88% from 8 May 2025). Late filing penalties apply separately for payday filing: $250 if your gross earnings for the period are under $500,000, and $500 if $500,000 or more. These are per filing. Repeated late filing can escalate.

How is the $500,000 threshold measured?

The threshold is based on your PAYE plus ESCT deductions in the previous 12 months (not gross wages - just the deductions sent to IRD). If your total PAYE + ESCT withheld was $500,000 or less, you're a monthly payer for the current year. Over $500,000 moves you to twice-monthly. The threshold was raised from $100,000 to $500,000 effective 1 April 2017 to reduce compliance burden. New employers start as monthly payers and move to twice-monthly if they cross the threshold.

What happens if a due date falls on a weekend or public holiday?

The due date shifts to the next working day. For example, if 20 April falls on a Saturday, the PAYE due date becomes Monday 22 April. If 5 January falls on a Sunday and the 6th is a public holiday, the due date becomes Tuesday 7 January. This rule applies to both monthly and twice-monthly payment dates, and to payday filing deadlines. IRD's online payment system reflects the adjusted date automatically.

NZ PAYE Due Dates Calculator

Employer PAYE payment dates depend on the size of your payroll. Under $500,000 PAYE+ESCT per year you pay monthly on the 20th; above $500,000 you pay twice-monthly on the 20th and 5th. Layered on top is payday filing, mandatory since 1 April 2019, which requires you to file every payday within 2 working days (electronic) or 10 calendar days (paper). This calculator works out the exact due dates for any pay run and flags weekend/public holiday shifts.

Updated April 2026 Applies $500k threshold, payday filing 2-day rule, weekend/holiday shifts.

Monthly vs twice-monthly

The $500,000 threshold is based on your PAYE plus ESCT in the prior 12 months (not gross wages). For a typical NZ business, this equates to gross annual payroll of roughly $2.0m-$2.5m depending on salary mix.

Monthly payers (PAYE+ESCT ≤ $500k/year)

One PAYE payment per month.
Due on the 20th of the following month.
March PAYE → 20 April. April PAYE → 20 May. Etc.

Twice-monthly payers (PAYE+ESCT > $500k/year)

Two PAYE payments per month.
Pay dates 1-15 → PAYE due on the 20th of the same month.
Pay dates 16-end → PAYE due on the 5th of the next month.
Example: pay run with pay date 10 April → PAYE due 20 April. Pay run with pay date 28 April → PAYE due 5 May.

Payday filing (mandatory since 1 April 2019)

Separate from payment dates, every pay run must be filed to IRD via payday filing:

Electronic filers: Within 2 working days of each payday.
Paper filers (IR348): Within 10 calendar days of the end of the month.
Payday filing shows IRD gross pay, PAYE, ESCT, KiwiSaver, student loan and child support deductions for every employee each payday.
The traditional EMS is now auto-generated from payday files.

Weekend and public holiday shifts

If a payment or filing due date falls on a weekend or public holiday, it moves to the next working day. NZ-wide public holidays include New Year (1 and 2 January), Waitangi Day (6 February), Good Friday and Easter Monday (variable), ANZAC Day (25 April), King's Birthday (first Monday in June), Matariki (variable), Labour Day (fourth Monday in October), Christmas Day (25 December) and Boxing Day (26 December). Provincial anniversary days (e.g. Auckland Anniversary, Wellington Anniversary) also apply regionally but do NOT shift IRD due dates.

Penalties for missing a PAYE date

IRD applies an automatic 1% late payment penalty the day after the due date, plus an additional 4% seven days after the due date. Use-of-money interest accrues daily at the IRD UOMI debit rate (currently 10.88% p.a. as of 8 May 2025). Late filing penalties for payday filing are $250 if gross period earnings are under $500k, or $500 if gross is $500k or more. Repeat offences and larger employers can attract more serious sanctions.

Sources

This calculator identifies the correct statutory due dates per IRD rules. It does not process your actual filings. Use myIR or your payroll software for actual payday filing and payment.

Late payment penalty (day 1)	1% of unpaid PAYE
Late payment penalty (day 8)	Additional 4% of unpaid PAYE
Use-of-money interest (debit rate)	10.88% p.a. (from 8 May 2025)
Late filing penalty (under $500k gross)	$250 per filing
Late filing penalty ($500k+ gross)	$500 per filing

NZ PAYE Due Dates Calculator

Employer profile

Pay date

Your PAYE timeline

Key dates for this pay run

Late filing/payment penalties if missed