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RP 11: Employer's superannuation cash contributions
or “Paying employee super contributions to a PAYE intermediary's trust account”
You could also call this:

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

You can pay your employee’s salary or wages directly to them in certain situations, even if you usually use a PAYE intermediary. This can happen if you’re paying on a different day than usual in the pay period. You can make direct payments for things like an advance on their salary or wages, money owed from an earlier pay period, or a final payment when they stop working for you. When you do this, you need to take out the right amount of tax, just as you would if you weren’t using a PAYE intermediary. After you’ve paid your employee directly, you need to send the tax you took out to the PAYE intermediary in the same way you normally would for other payments.

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Next up: RP 13: General responsibilities of PAYE intermediaries

or “Key responsibilities of PAYE intermediaries handling tax matters for employers”
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Part R General collection rules
Intermediaries: Employers’ responsibilities

RP 12When payments made directly to employees

  1. 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:

  2. 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
    1. the payment is—
      1. an advance of the employee’s salary or wages:
        1. salary or wages owed to the employee for an earlier pay period:
          1. a payment on the termination of the employee’s employment; and
          2. 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
            1. the employer pays the amount referred to in paragraph (c) in the way described in sections RP 9 to RP 11.

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