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A PAYE intermediary provides payroll services to an employer. The employer is responsible for supplying gross payment and other relevant information. The intermediary is then responsible for meeting employer responsibilities.
Your PAYE intermediary will qualify for the payroll subsidy if you:
The subsidy is $2 per payday per employee. It's available for up to five employees and is paid directly to the PAYE intermediary.
From 1 April 2019
Between 1 April 2019 and 31 March 2020, they’ll only be able to claim the payroll subsidy if your PAYE and ESCT deductions were less than $50,000 for the previous year.
From 1 April 2020
The payroll subsidy will be removed from 1 April 2020.
A listed PAYE intermediary may be:
Only some payroll providers are registered as listed PAYE intermediaries. Make sure you choose one that can:
Below are the current listed PAYE intermediaries as at 11 May 2015.