January 2023

1 January

  • New Year’s Day

3 January

  • New Year’s Holiday

4 January

  • Day after New Year’s Day

16 January

  • 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.
  • GST return and payment due
  • Provisional tax instalments due for people and organisations who file GST on a monthly or two-monthly basis, or are not registered for GST.
  • Provisional tax instalments due for people and organisations who use the ratio method

20 January

  • 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.
  • Quarterly FBT return and payment due

30 January

  • GST return and payment due