What Are the Employment Information Changes in NZ?

Employment information changes NZ refer to updates affecting how employers provide employment and payroll information to Inland Revenue.

Employment information is submitted to Inland Revenue through payday filing. Employers must provide information each time they pay employees, whether employees are paid weekly, fortnightly, monthly or according to another payment schedule.

Inland Revenue continues to develop its digital services, technical specifications and employer guidance. For businesses, this means payroll processes should be reviewed regularly rather than treated as a set-and-forget system.

Read Inland Revenue’s current payday filing guidance .

What Is Payday Filing in New Zealand?

Payday filing is the process employers use to send employment information to Inland Revenue after paying their employees.

Employers generally need to provide employment information for each payday. The information includes the payday, pay-period information and relevant payroll details.

Employment information can be submitted through myIR, by uploading a payroll file or through compatible payroll software.

Check the official IRD payday filing requirements .

Why Is Payday Filing Important?

Accurate and timely employment information helps maintain employee records and ensures payroll deductions are correctly reported.

Inland Revenue also states that employment information should be filed on time even where an employer cannot immediately pay the deductions.

When Is Employment Information Due to IRD?

The filing deadline depends on the filing method used by the employer.

Employers should check the specific rules applying to their circumstances, particularly if they have non-standard payroll or filing arrangements.

View IRD’s payday filing deadlines .

Who Needs to File Employment Information in NZ?

Employers who pay employees generally have employment information obligations. Inland Revenue requires employers to file information relating to employee payments.

This applies whether employees are paid weekly, fortnightly, monthly or under another regular payment cycle.

Different rules can apply in particular situations, including IR56 workers, schedular payments, employee share scheme benefits, lump-sum payments, holiday pay paid in advance and certain non-resident employers.

See IRD guidance for different employer situations .

What Information Does an Employer Need to Report?

Employment information contains important payroll information relating to employees and their payments.

Depending on the circumstances, reported information can include:

• Employee name and IRD number.
• Tax code.
• Employment start or finish information.
• Pay period dates.
• Payday date.
• Gross earnings.
• PAYE or withholding tax.
• Student loan deductions.
• KiwiSaver deductions and employer contributions.
• Child support deductions where applicable.
• Employee share scheme information where applicable.

The exact information required depends on the employee, payment and filing circumstances.

Are There Changes to Payroll Software Requirements?

Payroll software plays an increasingly important role in employment information reporting.

Inland Revenue publishes technical specifications and business rules for payroll software providers. Employers using payroll software should check that their provider supports the applicable current requirements.

View IRD payday filing technical specifications .

What Should Employers Check?

• Whether their payroll software has been updated.
• Whether employment information can be submitted successfully.
• Whether employee details are accurate.
• Whether PAYE and other deductions are calculated correctly.
• Whether payroll files meet current IRD requirements.
• Whether errors can be corrected through the available filing process.

What Happens If Employment Information Is Filed Late?

Employers should take payday filing deadlines seriously.

Inland Revenue states that late employment information may result in penalties and/or interest.

Employers should submit overdue employment information as soon as possible rather than allowing filing issues to remain unresolved.

Inland Revenue has also increased its focus on payday filing compliance and has contacted employers where it identified periods in which employment information appeared not to have been filed.

Read IRD’s payday filing compliance update .

What Should Employers Do About the Employment Information Changes?

Businesses should prepare for employment information changes NZ by reviewing their payroll and reporting processes.

1. Review Your Payroll Software

Check with your payroll provider that your software supports the current IRD requirements and applicable technical specifications.

2. Check Employee Information

Review employee names, IRD numbers, tax codes, employment dates and other payroll information for accuracy.

3. Review Payday Filing Deadlines

Make sure your payroll team understands when employment information must be filed after each payday.

4. Check PAYE Calculations

PAYE and other deductions need to be calculated and reported correctly. Review payroll settings whenever relevant tax or payroll requirements change.

5. Have a Process for Correcting Errors

Payroll mistakes can happen. Employers should have a process for identifying and correcting inaccurate employment information.

Learn how to amend employment information with IRD .

How Do You Correct an Employment Information Return?

If an employer discovers an error in previously filed employment information, the return can generally be amended through myIR, subject to Inland Revenue’s rules.

Employers may need to correct employee details, add or remove employees or make other changes to information previously submitted.

Inland Revenue currently states that amendments can be made within four years of the original employment information return date, subject to the applicable requirements.

Do Employment Information Changes Affect New Employers?

New employers have several obligations when they begin employing staff. These include registering as an employer, deducting PAYE where required, filing employment information and keeping appropriate employment records.

Inland Revenue’s employer guidance provides information covering employer registration, deductions, filing, payments and record keeping.

View Inland Revenue’s employer guidance .

Employers should also keep required wage and employment records for the appropriate retention period.

What About Contractors and Schedular Payments?

Not everyone paid by a business is necessarily an employee. Certain contractors receiving schedular payments can also have tax withholding and employment information reporting requirements.

The correct treatment depends on the nature of the work and the payment arrangement.

Read IRD’s guidance on schedular payments .

How Do Employment Information Changes Affect Tax Agents and Bookkeepers?

Employment information changes NZ are also relevant to accountants, tax agents and bookkeepers who manage payroll for clients.

Professional advisers should regularly review client payroll systems, employment information and payday filing processes.

Where a client uses payroll software, advisers should also check that the software is compatible with the relevant Inland Revenue requirements.

This can be particularly important for businesses with multiple employees, different payment types or more complex payroll arrangements.

Frequently Asked Questions About Employment Information Changes NZ

What are the employment information changes in NZ?

Employment information changes include updates to Inland Revenue’s employer reporting processes, digital services, technical specifications and guidance. Employers should monitor IRD updates and ensure their payroll processes remain aligned with current requirements.

What is employment information in NZ?

Employment information is payroll information employers provide to Inland Revenue about employee payments. Employers generally need to file this information each time they pay employees.

How often do employers need to file employment information?

Employers generally need to file employment information after each payday. Electronic filers generally need to submit the information within 2 working days of the payday.

What happens if payday filing is late?

Late employment information may result in penalties and/or interest. Employers should submit overdue information as soon as possible.

Can employment information be amended?

Yes. Employers can amend previously submitted employment information through the available Inland Revenue processes, subject to the applicable rules and timeframes.

Do payroll software providers need to update their systems?

Payroll software needs to support the applicable Inland Revenue technical requirements. Businesses using payroll software should check with their provider that their system is current and compatible with relevant payday filing requirements.

Do small businesses need to file employment information?

Employers generally have employment information obligations when they pay employees. The specific filing requirements and method can depend on the employer’s circumstances.

Can I file employment information through myIR?

Yes. Inland Revenue provides options for filing employment information through myIR, payroll files and compatible payroll software.

Why Employers Should Prepare for Employment Information Changes

The direction of New Zealand’s employer tax administration is increasingly digital. Businesses should therefore regularly review their payroll software, employee information and payday filing processes.

Keeping payroll information accurate and filing employment information on time can help reduce avoidable compliance issues and ensure employee records and deductions are correctly reported.

For businesses that are unsure about their obligations, professional assistance can provide a practical way to review payroll processes and address outstanding issues.