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Income Tax Act 2007

General collection rules - Intermediaries - PAYE intermediaries’ responsibilities

RP 14: Collection, payment, and information requirements

You could also call this:

“Rules for PAYE intermediaries on tax collection and reporting”

If you’re a PAYE intermediary, you have some important jobs to do. You need to work out how much tax should be taken from someone’s pay and send that money to the Commissioner using electronic means. You also need to make sure any payroll donations are sent to the right place within a certain time. This time is explained in section 124ZG of the Tax Administration Act 1994.

You must provide information about employment income to the Commissioner. You’ll do this electronically, following the rules set by the Commissioner. This is covered in subpart 3C of the Tax Administration Act.

Lastly, you need to keep records as stated in section 22AA of the Tax Administration Act. These records are important and must be kept properly.

All of these tasks are your responsibility as a PAYE intermediary. They help make sure taxes are collected and information is shared correctly.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520529.

Topics:
Money and consumer rights > Taxes
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Part R General collection rules
Intermediaries: PAYE intermediaries’ responsibilities

RP 14Collection, payment, and information requirements

  1. A PAYE intermediary must—

  2. calculate and withhold the amount of tax for a payment of salary or wages, and pay the amount to the Commissioner by electronic means and in the format required; and
    1. transfer the amount of any payroll donation to the relevant recipient within the period described in section 124ZG of the Tax Administration Act 1994; and
      1. provide the relevant employment income information to the Commissioner under subpart 3C of that Act in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
          1. keep the records referred to in section 22AA of that Act.

            Compare
            Notes
            • Section RP 14(ab): inserted, on , by section 549 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
            • Section RP 14(ab): amended, on , by section 271 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section RP 14(b): replaced, on , by section 240(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
            • Section RP 14(c): repealed, on , by section 240(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
            • Section RP 14(d): amended, on , by section 240(4) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
            • Section RP 14 list of defined terms employer monthly schedule: repealed, on , by section 240(5)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
            • Section RP 14 list of defined terms employment income information: inserted, on , by section 240(5)(a) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
            • Section RP 14 list of defined terms PAYE income payment form: repealed, on , by section 240(5)(b) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).