IR348 EMS

Form ID: (MP.PP.50.02)

On the IR348 EMS form, you can generate Employer monthly schedule (IR348/EMS) files for submission to the IRD. This form is only available for companies in NZ jurisdictions.

Form Toolbar

The form toolbar includes standard and form-specific buttons. For the list of standard buttons, see Form Toolbar and More Menu. The form-specific buttons are listed below.

Element Description
Actions Provides the following actions:
  • Create Batch: Creates an IR348 batch for the selected period. If the Auto Approve option on the Payroll Preferences (MP.PP.11.00) form is ticked, the batch will be available for export straight away; if not, it must first be submitted and approved.
  • Submit: Submits the IR348 batch for approval.
  • Approve: Approves the IR348 batch so that it can be exported.
  • Export: Generates a CSV file containing details of the IR348 batch. This file can be submitted electronically to the IRD.
  • Reset: Resets the IR348 batch. All changes will be discarded, meaning that the batch will need to be created again.

Period Selection

This section lets you choose the month to report on.
Element Description
Month Select the month to report on.
Year Select the year to report on.

IR348 Batch Details

This section displays read-only header information about the batch.
Element Description
Batch Number The batch's unique ID code.
Pay Period The pay period (month and year) that the batch applies to.
Batch Status The batch's current status, which will be one of:
  • Open: No batch has been created for the selected period.
  • Review: The batch has been created and is awaiting review. If the If the Auto Approve option on the Payroll Preferences (MP.PP.11.00) form is ticked, this status will be skipped and the batch will move to the Approved status immediately.
  • Pending Approval: The batch has been reviewed and is awaiting approval. If the If the Auto Approve option on the Payroll Preferences (MP.PP.11.00) form is ticked, this status will be skipped and the batch will move to the Approved status immediately.
  • Approved: The batch has been approved (either manually or automatically) and is ready for export.
  • Exported: The batch has been exported to a CSV file for submission to the IRD.
Created Date The date that the batch was created on.
Created By The name of the employee who created the batch.
Auto Approved Whether or not the batch was auto-approved, as determined by the Auto Approve option on the Payroll Preferences (MP.PP.11.00) form.
Approved Date The date that the batch was approved on. (If the batch was auto-approved, this will be the same as the Created Date.)
Approved By The name of the employee who approved the batch. (If the batch was auto-approved, this will be the same as the employee who created it.)
Date Exported The date that the batch was first exported on.
Exported By The name of the employee who exported the batch.

Totals

This section displays read-only totals for the values included in the batch.
Element Description
Gross Earnings The total gross earnings for all employees in the batch.
Earnings not liable for ACC earners' levy The total earnings included in the batch that were not liable for the ACC levy.
PAYE The total amount of PAYE withholding included in the batch.
Child Support Deductions The total amount of Child Support payments included in the batch.
Student Loan Deductions The total amount of Student Loan payments included in the batch.
KiwiSaver Deductions The total amount of KiwiSaver employee contributions included in the batch.
Net KiwiSaver Employer Contributions The total net amount of employer KiwiSaver contributions included in the batch.

Main Table

The main table displays the details of all employees who are included in the batch.
Element Description
Surname The employee's surname.
First Names(s) The employee's first name(s).
IRD Number The employee's IRD number.
Tax Code The employee's tax code, which determines their rate of taxation, whether they have a Student Loan, etc.
Employment Start Date The date when the employee was employed in the company.
Employment Finish Date For employees whose employment has been terminated, this field displays the date when their employment in the company ended. For employees who are still employed in the company, this field is blank.
Gross Earnings The employee's gross earnings for the period that he batch applies to.
Earnings not liable for ACC earners' levy The amount of the employee's earnings that were not liable for the ACC levy.
PAYE The amount of PAYE withholding tax to be deducted from the employee's earnings.
Child Support Deductions The amount of Child Support payments to be deducted from the employee's earnings.
Variation Code
Student Loan Deductions The total amount of Student Loan repayments to be deducted from the employee's earnings.
Standard Student Loan The amount of standard Student Loan repayments included in the employee's Student Loan repayments.
SLCIR The amount of any compulsory additional Student Loan repayments made under the SCLIR tax code that are included in the employee's Student Loan repayments.
SLBOR The amount of any voluntary additional Student Loan repayments made under the SCBOR tax code that are included in the employee's Student Loan repayments.
KiwiSaver Deductions The amount of KiwiSaver employee contributions included in the employee's pay for the period.
Net KiwiSaver Employer Contribution The net amount of KiwiSaver employer contributions included in the employee's pay for the period, i.e. the amount after employer superannuation contribution tax (ESCT) has been deducted.