Employer linking to Payroll intermediary IR920
(published May 2018)
Use this form if you are an employer using a Payroll intermediary to act on your behalf for your PAYE responsibilities.
Employers are able to voluntarily contract out their employer responsibilities to a Payroll intermediary.
A Payroll intermediary might include an existing payroll service provider, accountant or other tax professional who is able to offer and provide payroll services to an employer.
Where an arrangement exists between an employer and Payroll intermediary each party to the arrangement must meet a number of obligations. See the Employer's guide (IR335) for more information.
You will need the following:
- Payroll intermediary's IRD number
- Employer's IRD number