Employer Monthly Schedule form
The IR348 is the Employer Monthly Schedule (EMS). As the names suggests, this schedule is filed monthly. The due dates for the EMS vary depending on the size of the employer.
| Employer Size | Due Date |
|---|---|
| Large | 5th of the month following the month PAYE was deducted, OR |
| Small | 20th of the month following the month PAYE was deducted |
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