About this Form

You can choose to file by paper if your total annual PAYE and ESCT is less than $50,000. The IRD will send you Employment information – IR348 and New employee detail – IR346 forms every month.

When to use this form

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. You do not need to file if you do not pay employees during your regular pay cycle.

What you will need

For help, refer to IR337 Completing Employment Information forms.

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