Hiring Your First Employee: Register and Payday Filing
17 October 2026 · Guide · Not tax advice
Educational information only. Not tax, legal or financial advice. We are not Inland Revenue (IRD) or ACC and are not affiliated with them. Check ird.govt.nz, or ask a qualified tax agent. Last checked against official sources: October 17, 2026. Anything marked expected should be re-checked. Examples use made-up numbers.
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Short answer: IRD says you must register with it as an employer as soon as you start employing staff. You need the IRD number to be registered, your contact details, your business industry classification (BIC) code and the date you start employing staff. After that you must file employment information every time you pay your employees: within 2 working days of each payday if you file electronically, or within 10 working days if you file by paper. New employers can file electronically or by paper in the first 6 months; after 6 months you must file electronically if your total annual PAYE and ESCT is NZ$50,000 or more.
Steps (IRD pages)
- Log in to myIR and register as an employer (or use the paper form IR334, April 2026 version).
- IRD sends a letter about wage records, deductions from PAYE income, employer returns and paying deductions.
- On each payday, file the payday and pay period for each employee paid; you only file for an employee when you pay them.
- Add the employee in myIR if they do not appear when you file.
Not paying for a month or more
Tell IRD if you are not paying wages for a month or more, employ staff irregularly, or are going to stop employing staff for a month or more.
If you are late
Filing on time matters even if you cannot pay the deductions; late filing can bring penalties and interest, and you can file overdue information your usual way.
Made-up example
A sole trader hires a part-time assistant paid on the 15th. They register as an employer in myIR before the first payday. On the 15th they pay the assistant and file the employment information by the second working day after.
Related
Sole trader tax guide · ACC levies · Tax calendar
FAQ
Do I need to register if I only use contractors? The pages are about employing staff; contractor treatment is not covered here.
Which payment dates apply to me? IRD says deductions are paid once or twice a month depending on gross annual PAYE and ESCT: below $500,000 you pay monthly by the 20th of the following month (for example, July paydays by 20 August); above $500,000 you pay twice a month (IRD does not say which applies at exactly $500,000). Filing and paying are separate deadlines: you file within 2 working days of each payday, and pay on that schedule. One payment covers PAYE, child support, KiwiSaver, student loan and ESCT deductions.
What we could not verify
- The exact payment date for twice-monthly payers beyond the pattern on IRD's page, and the case of exactly $500,000.
- Employee onboarding forms and KiwiSaver or ACC details (not read).
- Whether a person is an employee or a contractor.
- The IRD pages show no review dates.
Sources (official)
- Inland Revenue, Register as an employer — official page (read in full 17 October 2026)
- Inland Revenue, Paying deductions to Inland Revenue — official page (read 17 October 2026)
- Inland Revenue, Payday filing — official page (read in full 17 October 2026)