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Tax Administration Act 1994

Penalties - Civil penalties

141JB: Application of Part 9 to PAYE intermediaries

You could also call this:

"Rules for PAYE intermediaries, like employers, when paying salaries and wages"

Illustration for Tax Administration Act 1994

You act as an employer when you are a PAYE intermediary for someone. This means you follow the same rules as an employer for late filing penalties, late payment penalties and shortfall penalties. You must pay the salary or wages and provide the required information as stated in sections RP 9 to RP 11 and section RP 8(b) of the Income Tax Act 2007. You do not have to pay these penalties if the employer does not pay you the salary or wages or give you the required information on time. In this case, the employer is still responsible for the penalties. The rules about penalties still apply to the employer.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356623.

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Part 9Penalties
Civil penalties

141JBApplication of Part 9 to PAYE intermediaries

  1. The provisions relating to the late filing penalty, the late payment penalty and shortfall penalties apply to a person acting as a PAYE intermediary for an employer in relation to an employee and a pay period as if the person were the employer, unless the employer has failed for the pay period to—

  2. pay to the person the salary or wages relating to the employee as required by sections RP 9 to RP 11 of the Income Tax Act 2007:
    1. provide the information required by the person as required by section RP 8(b) of that Act.

      1. The provisions relating to the late filing penalty, the late payment penalty and shortfall penalties do not apply to a PAYE intermediary but continue to apply to the employer if an employer has not paid gross salary or wages to the intermediary or has not supplied the information required by the intermediary within the agreed time.

      Notes
      • Section 141JB: inserted, on (applying for pay periods beginning on and after 1 April 2004), by section 134(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
      • Section 141JB(1)(a): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
      • Section 141JB(1)(b): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).