Pay Day Filing & PAYE Payments

With the introduction of Pay Day Filing this year for those who pay salary and wages we have had some clients querying what they are to do over the Christmas break.  If you are filing your Pay Day returns electronically with the IRD they are due normally within 2 workings days of the date your employees were paid. 

However, the IRD have advised that they do not consider the dates between 25 December and 15 January (inclusive) as being working days.  Therefore if you pay your employees between these days you have until 17 January 2020 to file your returns with the IRD. 

Your PAYE payments do not change and will be due as follows:

  • November 2019 PAYE – Due 20 December 2019
  • December 2019 PAYE – Due 20 January 2020

For Large Employers the payment date for PAYE on wages paid between 1 December – 15 December 2019 is 15 January 2020. 

 

GST

The IRD realise that this is a very busy time of year for people and therefore extend the date for filing your November 2019 GST return out to 15 January 2020. 

For monthly GST filers, your December 2019 GST return will be due 28 January 2020, as normal. 

 

Provisional Tax

The second instalment of provisional tax is due for payment on 15 January 2020.  We are in the process of sending out tax notices to all our clients for this instalment.  If you would like to discuss this with us please be in touch.

For any provisional tax payers who also pay GST you may note that the IRD have included the provisional tax amount due in your electronic return.  We recommend that you only pay the GST amount due per your return and pay the provisional tax based on the notice we will forward to you.  This is because we review your income for the year and there may be a change to the amount due, based on our review, especially if your income has increased significantly on prior years.