AIGOCO AccountingPayroll · 4 min read
PAYE and payday filing deadlines in New Zealand
Published 13 October 2026 · AIGOCO Accounting
Employers in New Zealand have two separate obligations for every pay run: telling IRD about it (payday filing) and paying the deductions (PAYE). They run on different clocks, which is why they're easy to miss.
Payday filing: two working days after payday
Employment information for each payday is due within two working days of the payday when it's filed electronically (ten working days if it's filed on paper). For example, wages paid on Thu, 15 October 2026 must be filed by Mon, 19 October 2026.
PAYE payments: the 20th of the following month
Most employers (those whose PAYE and employer superannuation contributions are under $500,000 a year) pay the month's deductions by the 20th of the following month. Larger employers pay twice a month and should check their own dates with IRD.
| Deductions for | Payment due (most employers) |
|---|---|
| March 2026 | Mon, 20 April 2026 |
| April 2026 | Wed, 20 May 2026 |
| May 2026 | Mon, 22 June 2026moved from 20 June 2026 |
| June 2026 | Mon, 20 July 2026 |
| July 2026 | Thu, 20 August 2026 |
| August 2026 | Mon, 21 September 2026moved from 20 September 2026 |
| September 2026 | Tue, 20 October 2026 |
| October 2026 | Fri, 20 November 2026 |
| November 2026 | Mon, 21 December 2026moved from 20 December 2026 |
| December 2026 | Wed, 20 January 2027 |
| January 2027 | Mon, 22 February 2027moved from 20 February 2027 |
| February 2027 | Mon, 22 March 2027moved from 20 March 2027 |
| March 2027 | Tue, 20 April 2027 |
| April 2027 | Thu, 20 May 2027 |
| May 2027 | Mon, 21 June 2027moved from 20 June 2027 |
| June 2027 | Tue, 20 July 2027 |
| July 2027 | Fri, 20 August 2027 |
| August 2027 | Mon, 20 September 2027 |
| September 2027 | Wed, 20 October 2027 |
| October 2027 | Mon, 22 November 2027moved from 20 November 2027 |
What to ask clients for
- A payroll summary for each pay run, or for the month, from their payroll software.
- Details of any new employees or leavers, so the employment information is right.
For the official rules, see IRD's pages for employers.
This guide is general information, not tax advice. Check IRD's website or your own records for each client's situation.