Later this month, we will write to employers to check that they have filed the employment information (EI) needed for a month where we think some may have not been filed. We will then do this regularly.
If employers have filed the right number of EI
We encourage employers to contact us if they:
- have not employed anyone in that month
- need help completing their EI
- have had a change to their business, payroll or pay frequency
- have ceased employing.
Why payday filing is important
Filing an EI on time, even when employers cannot pay the deductions, makes sure employee information is up-to-date and accurate. This helps make sure employees are having the right deductions made and entitlements paid.
EIs are due:
- 2 working days after each payday when filing online
- 10 working days after each payday when filing by paper
- 10 working days after the 15th and the last day of the month, if employers file twice a month by paper.
Overdue returns can be filed through the process employers normally use.
If employers do not file on time
Late filed EI will cause penalties and interest.
Some employers may get a warning rather than a ‘check-in’ letter. If they continue not to file EIs they may incur non-filing penalties and interest.
More information
Over the last few years, we communicated less with employers about payday filing due to COVID-19 and natural disasters, such as the 2023 floods.
Since mid-2023 we have been talking with customers and tax agents about tax debt, including employer debt, and checking that the right number of EIs have been filed. We have also contacted some employers by phone or SMS where there are no EIs filed in some months.
Read more about payday filing, including how to file.