If you have registered online with IRD you can file your PAYE IR345/348 on line. you can pay these PAYE deduction payment to IRD by internet banking due on 5th /20th each month . Or IRD will post the IR345 forms to you twice a month if you do not pay electronically. but you better to load your "employer month schedule (IR348) "online if you have many employees just save the time doing the forms with a lot names and hand writing.