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Ngā takawaenga PAYE me te utu tāpiri mō te ripanga utu kaimahi PAYE intermediaries and the payroll subsidy


PAYE intermediaries provide payroll services to employers. If you provide a PAYE intermediary with gross payment and other relevant information they are responsible for meeting your employer responsibilities.

The payroll subsidy

We will pay your PAYE intermediary $2 per payday per employee, if:

  • they are a listed PAYE intermediary
  • you pay less than $500,000 in PAYE and ESCT each year
  • your previous year’s PAYE and ESCT deductions were less than $50,000.

The payroll subsidy is available for up to 5 employees from 1 April 2019 to 31 March 2020. It ends from 1 April 2020.

Listed PAYE intermediaries

Only some payroll providers are registered as listed PAYE intermediaries. These include:

  • payroll providers
  • accountants
  • other tax professionals.