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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

PAYE intermediaries

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:

  • pay less than $500,000 in PAYE and ESCT each year, and
  • use a listed PAYE intermediary.

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

Claiming the payroll subsidy

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.

What a listed PAYE intermediary is

A listed PAYE intermediary may be:

  • an existing payroll provider
  • an accountant, or
  • other tax professional.

Only some payroll providers are registered as listed PAYE intermediaries. Make sure you choose one that can:

  • provide the services you need, and
  • is registered to receive the subsidy.

Listed PAYE intermediaries

Below are the current listed PAYE intermediaries as at 11 May 2015.

  • AANDS Limited
  • Agrifocus Limited
  • Au Pair Link
  • Bay Accounting & Financial Services Ltd
  • Church & Trust Accounting Services
  • Crystal Payroll Limited
  • Datacom Employer Services
  • Dayal Holdings Limited
  • Flexi Payroll
  • FlexiTime PAYE Intermediary
  • I-Payroll PAYE Intermediary
  • Murray Sharma & Associates
  • MYOB NZ Limited PAYE Intermediary
  • O'Connor Richmond
  • Ontrack Bookkeeping Limited
  • Q-Accounts PAYE Intermediary
  • Qbiz NZ Limited
  • Right Remuneration
  • Sime Darby
  • Strategic Software at MDP Limited PAYE Intermediary
  • Tawa Financial Services
  • Thankyou Payroll
  • The Nanny Company