February 2023

6 February

  • Waitangi Day

7 February

  • Employer deduction payment due date for employers who deduct $500,000 PAYE and ESCT or more per year. Payment due for deductions made between the 16th and the end of the previous month.
  • End-of-year income tax payment: 2022 end-of-year income tax due for people and organisations who do not have a tax agent
  • Income year FBT return and payment: 2022 income year return and payment due for people and organisations who do not have a tax agent.

20 February

  • Employer deduction payment due date for employers who deduct less than $500,000 PAYE and ESCT per year
  • Employer deduction payment due date for employers who deduct $500,000 PAYE and ESCT or more per year. Payment due for deductions made between the 1st and 15th of the same month.

28 February

  • GST return and payment due
  • Provisional tax instalments due for people and organisations who use the ratio method