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IR348 Tips and Traps
  Printing of zero values on IR348
  ACC payments are not included in the ExAcc column of the IR348
  Non taxable or reimbursing allowances are not shown anywhere on the IR348
  IR348 figures do not reconcile with other wage records
  Difference between IR348 and IR349

Printing Of Zero Values On IR348


  • I have printed the monthly IR348 for all the clients we do wages for.

  • One client had no wages paid during January.

  • Normally the report prints out with $0.00 along the bottom where the totals show, but today it is blank.

  • How do I get it to show that there was a zero balance for gross and PAYE?
  • This is an intentional change, noted in our version history as being changed in 3.28D on 28/10/2006.

  • This was done at the request of the IRD and is in their specification for the 2007 year - from now on, they want nil values to be represented by a blank rather than by $0.00.

  • The IRD has made this change to improve the accuracy of their OCR (Optical Character Recognition) systems when reading the printed forms.


ACC Payments Include Earner Premium


The IRD Helpdesk has told us that payments for first week ACC are to be shown in the "ExAcc" column of the IR348. Ace Payroll does not put them in that column. What is wrong?
The only payments not liable to ACC Earner Premium are retiring allowances, redundancy payments, and withholding payments.

All ACC payments, whether paid by an employer or direct from ACC, have tax deducted which includes earner premium.

Accordingly these payments themselves include earner premium, and are not to be shown in the "ExAcc" column of the IR348.

The way Ace Payroll handles these payments is correct - they are shown on the IR348 included with all other payments that include ACC Earner Premium deductions.



Note: As a result of some uncertainty regarding this issue, this answer was sighted and verified as correct by the IRD on 28th August 2002.



Handling of Non Taxable Allowances


What about non taxable or reimbursing allowances? Are these shown in the ExAcc column?
Non taxable (reimbursing) allowances are not to appear in the 'earnings not liable for premium' box on the IR348. In fact, they are not recorded at all on the IR348, which is entirely correct.

There has been a bit of confusion about this point, and a few clients have called after being told by the IRD helpdesk that yes, non taxable allowances DO belong in the 'earnings not liable' box!

The IRD in their July 99 edition of Payroll News advise as follows


Therefore, despite what the IRD helpdesk may sometimes say, non taxable allowances should not be shown on the IR348 - and Ace Payroll does not show them.


IR348 Figures Do Not Reconcile With Other Wage Data


The figures on my IR348 do not match my other wage data for the month. Why is that?
The specifications for the Employer Monthly Schedule require each employee’s gross wages to be rounded down to the lowest dollar, and the total gross is the sum of each of the employee totals after rounding them.

The totals as reported by all other Ace Payroll reports are exact to the cent.

Statistically, this means the totals showing on your IR348 Employer Monthly Schedule differ from your actual gross wages by around 50 cents per employee.


Difference between IR348 and IR349


When I print the IRD approved IR348, the first page comes out with IR348 printed on it, but the second and subsequent pages say IR349. Why is this?
Ace Payroll does this on purpose - the official IR348 that the IRD sends out is designed this way. IRD specifications require IR348 to be printed on the first page, and IR349 to be on all subsequent pages.

No, we are not totally sure why either!

Ace Payroll fully complies with the IRD specifications, and all others relating to the monthly IR348 printout.

Printed IR348 Employer Monthly Schedules

  Twice monthly PAYE returns   IR335 Employers Guide
  Employees with no payments   Difference between IR348 and IR349
  Printed IR348 returned by IRD   ACC payments not in ExAcc column
  IR348 different from one off report   Exclusions from monthly schedule
  New employees not on IRD form   Monthly dealings with the IRD
  Exclude non taxable allowances   Payroll giving overview
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