Part R
General collection rules
Intermediaries:
Employers’ responsibilities
RP 12When payments made directly to employees
Despite sections RP 9 and RP 10, an employer may pay an employee’s salary or wages directly to the employee in the following circumstances:
- the payment is made on a day in a pay period that is not the usual day for a payment of salary or wages for the pay period; and
- the payment is—
- an advance of the employee’s salary or wages:
- salary or wages owed to the employee for an earlier pay period:
- a payment on the termination of the employee’s employment; and
- an advance of the employee’s salary or wages:
- the employer withholds for the salary or wages of the employee the amount of tax that would be required under the PAYE rules and the ESCT rules if the employer did not have an arrangement with a PAYE intermediary; and
- the employer pays the amount referred to in paragraph (c) in the way described in sections RP 9 to RP 11.
Compare
- 2004 No 35 s NBA 4(4)