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Employers with total annual PAYE and ESCT (employer superannuation contribution tax) of $50,000 or more must file electronically.

If your PAYE and ESCT combined is less than $50,000, you can choose to file electronically or by paper.

Adding new employees

On or before a new employee's first payday, you need to tell us their:

  • address
  • date of birth, if they have given it to you.

You can do this in your payroll account in myIR.

Telling us about departing employees

On or before an employee's last day, you need to tell us the date they left.

You can do this in your payroll account in myIR by going to 'Employees', selecting the employee and entering an employment end date.

Last updated: 26 Nov 2024
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