Summary

Replaced by Payday Filing effective from 1 April 2019.

Reporting of payments made in March 2019 was the last time the IRD accepted the EMS.

The Employer Monthly Schedule (IR348) is commonly referred to as the EMS or just the IR348.

The EMS shows the total income and deductions for your employees and contractors, and lets the IRD allocate it to their individual accounts.

• If your total PAYE for a year is less than $500,000

  You must file your EMS with the IRD by the 20th of the month following the month the amounts were deducted.

• If your total PAYE for a year is $500,000 or more

  You must file your EMS with the IRD by the 5th of the month following the month in the amounts where deducted.

The PayGlobal report, PGPRTAXA100 - Employer Monthly Schedule (IR348 v0004) produces an EMS that complies with the current tax year's IRD Payroll Specification Document.

When you run the PGPRTAXA100, two copies of the report are created:

1. PayGlobal readable report

   This copy is for internal use. It provides a user-friendly view of the data you are sending to the IRD. You can use this copy to check for correctness and complete your Report Balancing (NZ) prior to filing with the IRD. The location of where this report is sent when you click Send and Receive is controlled by the settings you enter in Edit Report Destination Format.

2. Export file (Text File)

   This copy is the one you file with the IRD. PayGlobal sends this report to the company Temp folder from the Outbox. You can then upload the report to the IRD website.

Reporting corrections

If you need to make corrections to an EMS that you have already filed with the IRD then you can either:

• Complete an Employer monthly schedule amendments (IR344) form and send it to the IRD, or
• If there are a small number of adjustments, call IRD on 0800 377 772 and they'll update them over the phone. Make sure you have the company IRD number handy when you do this.

Employees who changed tax codes during the month

The IRD only expect you to report the tax code applicable to the employee at the end of the report period.

For employees that change tax codes during the reporting month, PayGlobal now reports one line for each tax code the employee was paid against. IRD accept this despite displaying a warning when you upload your EMS file. This change came into effect in March 2017 to provide better real-time reporting and to assist with the Payday reporting changes coming into effect from 1 April 2018.

Employee Share Schemes (ESS)

From 1 April 2017, employers that provide Employee Share Schemes are required to report the taxable value of the shares provided to each employee.

Payroll Giving

The IRD require employers to report the tax credit amounts that an employee received for making a donation through the Payroll Giving scheme. The PayGlobal readable report displays these amounts under "Donation Tax Credits".

EMS Consolidator

PayGlobal has a standalone application called the EMS Consolidator that allows you to consolidate EMS ir-files produced from multiple databases. To obtain a copy of the EMS Consolidator application that will consolidate files created from PGPRTAXA100, contact PayGlobal Customer Support and ask for the “EC_v0004.exe”.

Note: “EC_v0004.exe” will not accept EMS ir-files produced by PGPRTAXA020 or PGPRTAXA020H nor will it accept EMS ir-files where the IR Form Version Number in the header record is not “0004”.

Contents

This report includes the following information:

Employer details

Employer IRD number, Return period, Name of payroll contact person, Payroll contact work phone number, Total PAYE/tax, Total child support, Total student loans, Total KiwiSaver deductions, Total KiwiSaver employer contributions, Total Tax credits for payroll donations, Total family tax credits, Total gross earnings, Total earnings not liable for earners' levy, Payroll package and version no. Identifier, Email of payroll contact person, IR form version number.

Employee details

Employee IRD number, Employee name, Employee tax code, Employee start and finish dates,

Note: If a pay includes a payment to an employee who was terminated in a previous pay, that employee is included in the EMS. In this scenario, the EMS displays the employee's termination date in the Employee finish date field and includes them in the "Terminated Employees (Count)" on the Summary page.

Gross earnings and/or schedular (withholding) payments, Earnings not liable for earners' levy, Lump sum (extra pay) indicator,

Note: This field indicates whether the employee has received a lump sum payment that was not for redundancy or retirement and was taxed at a 'low rate'. Pay processing is responsible for correctly flagging whether the 'Extra Pay' transaction was taxed at a 'low rate'. PGPRTAXA100 does not run any data validation checks. If an employee has this field set incorrectly, then check the payment details in Transaction View.

PAYE/tax, Child Support deductions and deduction code, Student Loan deductions, KiwiSaver deductions, KiwiSaver employer contributions, Tax credits for payroll donations, Family tax credits.