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Income Tax Act 2007

General collection rules - Intermediaries - PAYE intermediaries’ responsibilities

RP 13: General responsibilities of PAYE intermediaries

You could also call this:

“Key responsibilities of PAYE intermediaries handling tax matters for employers”

If you are a PAYE intermediary, you take on some responsibilities that an employer usually has. These responsibilities are about PAYE (which stands for Pay As You Earn) and ESCT (which stands for Employer Superannuation Contribution Tax). This happens when you agree to handle these tasks for an employer for a specific employee and pay period.

Even though you take on these tasks, you don’t become responsible for actually paying the employee their wages or salary. You also don’t become responsible for paying any employer’s superannuation cash contributions for the employee.

The specific responsibilities you take on are listed in another part of the law called section RP 2(1).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520527.

Topics:
Money and consumer rights > Taxes
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“When you can pay employees directly instead of using a PAYE intermediary”

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RP 14: Collection, payment, and information requirements, or

“Rules for PAYE intermediaries on tax collection and reporting”

Part R General collection rules
Intermediaries: PAYE intermediaries’ responsibilities

RP 13General responsibilities of PAYE intermediaries

  1. This section applies when a PAYE intermediary assumes the PAYE and ESCT obligations in relation to an employee and a pay period that an employer would have under those rules in the absence of section RP 2(1).

  2. The PAYE intermediary does not become liable as an employer for the payment to the employee of the salary or wages for the pay period, or for the payment of an employer's superannuation cash contribution made on behalf of the employee.

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Notes
  • Section RP 13(2): amended (with effect on 1 April 2008), on , by section 548(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Section RP 13 list of defined terms employer's superannuation cash contribution: inserted (with effect on 1 April 2008), on , by section 548(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Section RP 13 list of defined terms employer's superannuation contribution: repealed (with effect on 1 April 2008), on , by section 548(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).