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ESCT on IRD Monthly Returns

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I am doing my monthly return for IRD and the ESCT figure does not show on my IR348 return. What is wrong?

Nothing is wrong but you may need to change your procedures slightly.

The IRD have designed ESCT so that a per employee figure does not appear on the IR348.

Instead, a company total for ESCT appears in Box 8 of the IR345. This is an intentional change and something the IRD have specified. There is no way to get the ESCT onto the IR348 - the IRD have specifically designed it so ESCT does not show on the IR348.

The implication of this change is that the figures on the IR348 no longer match the figures on the IR345.

This makes it vital to

(a) Ensure you submit your IR345 to the IRD as well as your IR348.

(b) Ensure it is the IR345 total (Box 9) you use when making your payment to the IRD.

The exact process change required differs depending on what you have been doing in the past.

We document each situation below.

See Also
ESCT On IRD Monthly Returns
What Is ESCT?
ESCT Calculation
ESCT Tax Rates

IRD Website - ESCT Guide

I send the IRD printed copies of my IR345 and IR348.

Good. The IRD will get the ESCT figure from the IR345. Make sure Box 9 on the IR345 is the figure you use when making your payment.

I send the IRD just a printed copy of the IR348. I know I'm meant to send the IR345 as well but its always worked before?

It won't work any more. You need to send both the IR345 and IR348 and make sure Box 9 on the IR345 is the figure you use when making your payment.

I use the IRD's ir-File system to import both my IR345 and my IR348.

Good. The IRD will get the ESCT figure from the IR345. Make sure Box 9 on the IR345 is the figure you use when making your payment.

I use the IRD's ir-File system but I only import the IR348. Their system fills in the IR345 for me and it used to work?

It won't work any more. You need to import both the IR345 and IR348 and make sure Box 9 on the IR345 is the figure you use when making your payment.

I use the IRD's ir-File system but I only import the IR348. I then fill in a paper IR345 because I send it in with a cheque?

This still works. Import your IR348 as usual. Notice the ESCT does not appear. When the IRD gets your printed IR345 and your cheque they will learn about the ESCT. Make sure Box 9 on the IR345 is the figure you use when making your payment by cheque.

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