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Payday Filing

Employers with combined deductions of $50,000 or more per year will be obligated to file details of PAYE online as from 1 April 2019.

Smaller businesses will not have to file online but they will have to send in their paper returns containing the employment information schedule within 10 working days of paying staff.  They may choose, as an alternative, to send 2 schedules per month, one by the 15th of the month and the other by the last day of the month.