PAYE subsidy for small businesses

Example

The interactions between employers, employees, listed PAYE intermediaries and Inland Revenue under the amended proposal are outlined in the diagram below:

The Employer would pay payroll information, PAYE and fees for other services not met by the subsidy to the Intermediary.

The Intermediary would then send the PAYE returns and taxes to Inland Revenue, plus interact with Inland Revenue regarding "Registration" and "Audit".
The Intermediary would send the net wages and salary to the Employee.

Inland Revenue would also pay the subsidy to the Intermediary.