You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000 combined. We will send you Employment information - IR348 and New employee detail - IR346 forms every month. If you have more employees than the number of rows on the form, you can also send us an Employment information - IR349.

采用Payday Filing之后，雇主不再需要填制Employer monthly schedule (“EMS” or IR348) 还有IR345，而是需要向税务局填写雇员信息，包括以下这些信息：

The IRD will send you Employment information – IR348 and New employee detail – IR346 forms every month. You must file an employment information form every time you pay your employees. This is based on the date you pay employees (pay day) and may be weekly, fortnightly, monthly or more often if you have multiple paydays.

每次给雇员付款时，您都必须提交一份IR348。 这基于您支付员工的日期（发薪日），并且可能是每周、每两周、每月一次，如果您有多个发薪日，则可能会更频繁。

更改提交表格IR348的时间及次数（Employermonthlyschedule） ·最主要的变化是从每个月在网上提交IR348给税务局，改成在每次给员工支付工资后的两个工作日内提交

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The IR348 is the Employer Monthly Schedule (EMS). As the names suggests, this schedule is filed monthly. The due dates for the EMS vary depending on the size of the employer. the 15th of January if December was the month PAYE was deducted. …

The IR348 ("Employer Monthly Schedule" or EMS) is a report that New Zealand employers must provide to the Inland Revenue each calendar month (and lists each employee's Gross Pay and tax details). This report has "From" and "To" date fields, and summarises figures from all pays with "Physical Pay Dates" within the selected date range.

Employer 1 Employment Information - Inland Revenue ... / /Date