Pay as you earn (PAYE) is the basic tax taken out of your employees' salary or wages. The amount of PAYE you deduct depends on your employee's tax code
PAYE employees must complete a Tax code declaration (IR 330) as soon as they start working for you. If an employee fails to complete the tax code declaration, you must deduct PAYE at the no-declaration rate.
Every month you must file an employer monthly schedule detailing each worker's gross earnings and deductions.
If you're a small employer with gross annual PAYE deductions of less than $100,000, the schedule and payment are made on the 20th of the month following the deductions.
If you are a large employer with gross annual PAYE deductions of $100,000 or more, the deductions made from payments made to workers between the:
1st and the 15th of the month are paid by the 20th of the same month
16th and the end of the month are paid by the 5th of the following month (except for December payment is to be made by 15 January). The employer monthly schedule is filed along with this payment.