nz_paye_due_dates_calculator
Work out when a New Zealand employer must pay PAYE and file the pay run.
Use for: 'when is PAYE due', 'PAYE payment dates', 'payday filing deadline',
'employer tax due date NZ', 'do I pay PAYE twice a month', 'PAYE due date
falls on a weekend'.
PAYING AND FILING ARE DIFFERENT DEADLINES and missing either has its own
consequences. Answer both, and say which is which.
Payday filing is due within TWO WORKING DAYS of the payday itself. The
payment is due on the 20th of the following month for a monthly payer, or on
the 20th and the 5th for a twice-monthly payer.
WHICH PAYER YOU ARE IS DECIDED BY PAYE PLUS ESCT SENT TO INLAND REVENUE OVER
THE PRIOR TWELVE MONTHS, not by the size of the payroll and not by headcount.
The threshold is $500,000 of DEDUCTIONS. A business paying $2m in wages is
usually still a monthly payer, so never infer the payer type from turnover or
staff numbers; ask for the deductions figure.
Both dates shift off weekends and national public holidays including
Mondayised ones. Where a shift happened, payment_due_shifted_from and
payday_filing_due_shifted_from show what it moved from, so the answer can be
checked rather than taken on trust. Regional anniversary days do NOT move a
PAYE date and are deliberately excluded.
paper_filing_due comes back every time because paper filers work to a
different rule, ten days from the end of the month.
Holiday dates are held for 2026 and 2027 only. Outside those years this
returns an error rather than guessing, because a due date computed against
holidays nobody checked is worse than no answer.
Args:
pay_date: The date employees are PAID, ISO format YYYY-MM-DD. The
payday, not the end of the pay period.
annual_paye_and_esct: PAYE plus ESCT over the prior 12 months.
electronic_filer: Whether payday filing is electronic.
Returns:
Payer type and why, the payment due date, the payday filing due date,
what either was shifted from, and the paper filing deadline.
Input Schema
TableJSON Schema
| Name | Required | Description | Default |
|---|---|---|---|
| pay_date | Yes | ||
| electronic_filer | No | ||
| annual_paye_and_esct | No |