FILING PAYROLL RETURNS
NO PAY PERIODS?
If an employer does not pay any wages in a return period then they are not required to file any returns with IRD for that period.
We have had this confirmed to us verbally by several staff at the IRD.
The only written evidence that we can presently find (that no filing needs to be done if no payment is made) appears to relate to paper return filers only, but the rule apparently refers to all employers.
Perhaps this is implicit in the new terminology "PAYDAY FILING" so if no wages payment is made in a period no filing is required.
The reason we are highlighting the above is that some employers have recently received overdue PAYE return letters threatening penalties for not filing for periods where they have paid no wages.
If you are in this situation as an employer you should not need to worry, IRD are aware of the issue.
PAYE NOT PAID?
There have also recently been some employers who have completed their filing correctly and made payment of the related PAYE on a timely basis only to receive overdue payment letters from IRD for non-payment of the PAYE.
Apparently although the IRD has received the payments they are taking up to a month to process them, but the computerised follow up letters are sent out sooner than this.
IRD are also aware of this problem so if you know you have paid your PAYE but receive an overdue letter from IRD you should not need to worry as the situation should resolve itself reasonably quickly at IRD.
If it doesn't please follow up with IRD or get in touch with us and we will do this.