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Listed PAYE intermediaries are eligible for the payroll subsidy.

The payroll subsidy is $2 per payday for each employee and is:

  • available for up to five employees
  • paid directly to the intermediary.

The subsidy can only be claimed if employer PAYE and ESCT deductions were less than $50,000 in the previous tax year.

The payroll subsidy will be removed from 1 April 2020.

PAYE intermediaries and the payroll subsidy