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RP 15: When employers have authorised transfers from accounts
or “Employers allow tax agents to transfer money for employee wages and taxes”
You could also call this:

“PAYE intermediaries manage superannuation contribution tax duties for employers”

When you’re using a PAYE intermediary to handle your payroll, they take on some extra responsibilities. If section RP 11 applies to your situation, the PAYE intermediary has to handle the employer’s superannuation contribution tax (ESCT) rules for you. This means they will do the tasks related to ESCT that you would normally have to do yourself. They’ll do this for each of your employees and for each pay period. This arrangement happens because of what’s written in section RP 2(1).

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Next up: RP 17: Tax pooling intermediaries

or “Using a third party to manage tax payments through a pooled account”
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Part R General collection rules
Intermediaries: PAYE intermediaries’ responsibilities

RP 16Obligations for employer’s superannuation contributions

  1. When section RP 11 applies, the PAYE intermediary assumes the obligations under the ESCT rules in relation to the employee and the pay period that the employer would have in the absence of section RP 2(1).

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