Over the next few years, all EMS (employer monthly schedule) will be replaced by payday reporting. 

Employers currently report PAYE information about their employees to Inland Revenue on a monthly basis, regardless of how frequently they pay their staff. However, Inland Revenue’s systems and processes are being redeveloped to take advantage of modern digital technology. Under these changes, the PAYE information-filing process will be integrated into the payroll software that many employers use to pay employees. Employers would then file their PAYE information each payday directly from payroll software. 

Employers above the electronic filing threshold, all payroll intermediaries and employers using payroll software would be required to file their PAYE information by the second working day after payday. The due date for PAYE information from other employers would be seven working days after payday.

Employers will be able to file their PAYE information each payday from 1 April 2018 and will be required to do so from 1 April 2019.

"Inland Revenue is investing in a complete overhaul of the tax system: involving customers, staff, policy, processes and replacing ageing technology. 

The objective is to take advantage of modern digital systems to make tax less onerous and to integrate tax requirements into normal business processes.

In doing so, we want to enable businesses to spend more time focusing on growth and innovation – developing productive opportunities and not be tied down with compliance requirements.

Put simply, it’s about Making Tax Simpler. Making it easier for people to deal with Inland Revenue and get it right from the start." ~ Hon Judith Collins, Minister of Revenue

http://taxpolicy.ird.govt.nz/publications/2016-other-mts-paye-reporting/proposals

http://taxpolicy.ird.govt.nz/news/2017-03-09-speech-ema-annual-payroll-conference

The IRD is changing the way PAYE reporting is currently being done. Existing monthly EMS schedule will be replaced by payday reporting. Instead of sending a report on monthly basis, the IRD will receive the information on each pay day. This will start from 01-04-2018, and this will be mandatory from 01-04-2019. Employers using payroll software will be able to file this directly from their payroll software. Currently the IRD gives subsidy to employers via payroll intermediary and this will cease from 01-04-2018 IRD is using this approach to ensure they have better function model in place.