Filing returns and making payments: PAYE intermediaries

PAYE intermediary scheme

How does the scheme work?

Employers who pay less than $500,000 in PAYE and ESCT* each year are eligible for a subsidy if they use a listed PAYE intermediary. The subsidy is to encourage small employers to outsource their payroll services so they can focus their efforts on growing their business.

How much is the subsidy?

The subsidy is $2 per payday per employee. It is available for up to five employees and is paid directly to the PAYE intermediary.

What is a listed PAYE intermediary?

A listed PAYE intermediary may be an existing payroll provider, an accountant or other tax professional. They must register with Inland Revenue before they can receive the subsidy.

Any payroll provider can apply to become a listed PAYE intermediary by completing our PAYE intermediary registration (IR910) form. The requirements for becoming a listed PAYE intermediary are on the form.

Choosing a listed PAYE intermediary

Please note - only some payroll providers are registered as listed PAYE intermediaries. Make sure you choose a listed PAYE intermediary that can provide the services you require and is registered to receive the subsidy.

This is a list of current listed PAYE intermediaries at 22 May 2008.

Apollo Accounting Ltd
Bay Accounting & Financial Services Ltd
Church and Trust Accounting Services
Crystal Payroll Limited
Datacom Employer Services (PI)
Dayal Holdings Limited (PI)
Eden Perich Ltd
Goldpay NZ
I-Payroll PAYE Intermediary
Management Accounting & Taxation Services (PI)
MYOB NZ Limited (PI) Includes Comacc
O'Connor Richmond
Qbiz NZ Limted (PI)
Tawa Financial Services (PI)
Tax Consultancy Ltd
The Nanny Company
Trade Aid Importers Limited
Wild Things LTD
Zartec Limited

*Formerly specified superannuation contribution withholding tax (SSCWT)

Date published: 31 Mar 2009

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