Key dates
Payday Filing
Employers are required to file payroll information to Inland Revenue within 2 working days after each payday.
| January | |
| 15 | GST return and payment for period ending November |
| Provisional Tax Payment for standard provisional tax payers | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for December |
| FBT return and payment for quarter ended December | |
| 28 | GST return and payment for period ended December |
| February | |
| 7 | End of year Income Tax payment for previous tax year, for clients without extension of time |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for January |
| 28 | GST return and payment for period ended January |
| March | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for February |
| 31 | Income tax return must be filed by the agent for the preceding tax year for clients with extension of time |
| April | |
| 7 | End of year income tax payment (if any) due for clients of agents with a March balance date, for the previous tax year, for clients with extension of time |
| FBT for Income Year returns due | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for March |
| May | |
| 7 | GST return and payment for period ended March |
| Provisional Tax Instalment – Standard provisional tax payers, 6 monthly GST filers | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for April |
| 28 | GST return and payment for period ended April |
| 31 | FBT return and payment for quarter ended March |
| June | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for May |
| 28 | GST return and payment for quarter ended May |
| July | |
| 7 | Due date for filing income tax returns for clients without extension of time |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for June |
| FBT return and payment for quarter ended June | |
| 28 | GST return and payment for period ended June |
| August | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for July |
| 28 | GST return and payment due for period ended July |
| Provisional Tax Instalment – standard provisional tax payers | |
| September | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for August |
| 28 | GST return and payment due for period ended August |
| October | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for September |
| 28 | GST return and payment due for period ended September |
| Provisional Tax Instalment – 6 monthly GST filers | |
| November | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for October |
| 28 | GST return and payment due for period ended October |
| December | |
| 20 | PAYE and ESCT due for payment – small employers (less than $500,000 PAYE and ESCT deductions per month) for November |
Additional Obligations
Such as RWT/NRWT, ACC Levies and Companies Office requirements may also apply, and due dates can vary depending on your circumstances. Please contact us if you would like us to check which apply for you.