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Income Tax Act 2007

General collection rules - Intermediaries - Employers’ responsibilities

RP 11: Employer's superannuation cash contributions

You could also call this:

“Paying employee super contributions to a PAYE intermediary's trust account”

If you have a PAYE intermediary who’s taking care of your ESCT rules for an employee during a pay period, you need to do something important. You must pay the amount of money you’re putting towards your employee’s superannuation into the PAYE intermediary’s trust account. This money is called the employer’s superannuation cash contribution. You need to do this for each pay period that the PAYE intermediary is handling the ESCT rules for your employee.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520522.

Topics:

Money and consumer rights > Taxes

Work and jobs > Worker rights

RP 10: When transfers from accounts not authorised, or

“Rules for employers when PAYE intermediary can't move funds”

RP 12: When payments made directly to employees, or

“When you can pay employees directly instead of using a PAYE intermediary”

Part R General collection rules
Intermediaries: Employers’ responsibilities

RP 11Employer's superannuation cash contributions

If a PAYE intermediary has assumed the obligations of an employer under the ESCT rules in relation to an employee and a pay period, the employer must pay the amount of the employer's superannuation cash contribution made in the pay period on behalf of the employee into the PAYE intermediary’s trust account.

Compare

2004 No 35 s NBA 4(1)(b)(iii)

Notes

Section RP 11 heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 547(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section RP 11: amended (with effect on 1 April 2008), on 6 October 2009, by section 547(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section RP 11 list of defined terms employer's superannuation cash contribution: inserted (with effect on 1 April 2008), on 6 October 2009, by section 547(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section RP 11 list of defined terms employer's superannuation contribution: repealed (with effect on 1 April 2008), on 6 October 2009, by section 547(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).