Payday filing for PAYE employees and contractors over the Christmas period
Normally Pay Day Returns are required to be submitted within 2 working days of the date your employees or contractors were paid.
IRD do not consider the period from 25th December and up to 10th January (inclusive) to be working days, therefore for any Pay Day disclosures that fall within that period you will have until 13th January 2025 to file.
Payment dates do not change over this period and normally there are no payment’s due – PAYE and associated employer taxes will fall due by 20th January 2025, unless you are classified as a “Large Employee” and pay twice monthly.
For clients where we manage the payroll function, Cheryl will have already touched base with you to plan for the processing over the break