Current payroll reporting and EMS is changing

The IRD is changing the way PAYE reporting is currently being done. Existing monthly EMS schedule will be replaced by payday reporting. Instead of sending a report on monthly basis, the IRD will receive the information on each pay day.

This will start from 01-04-2018, and this will be mandatory from 01-04-2019. Employers using payroll software will be able to file this directly from their payroll software. Currently the IRD gives subsidy to employers via payroll intermediary and this will cease from 01-04-2018

IRD is using this approach to ensure they have better function model in place. 

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