About this Form

Form for existing payroll service providers, accountants or other tax professionals who are able to offer and provide payroll services to an employer and wish to register to become either an accredited PAYE intermediary or an accredited and listed PAYE intermediary that receives a subsidy.

When to use this form

Employers are allowed to voluntarily contract out their employer responsibilities to a PAYE intermediary.

PAYE intermediaries are responsible for:

• calculating the employer’s respective payroll information.
• paying the employer’s respective employees (including payment of any third party deductions).
• paying the employer’s respective tax deductions (including student loans, child support, specified superannuation contribution withholding tax and additional employee related deductions) to Inland Revenue.
• meeting all the employer record keeping and return filing requirements.

If an employer has supplied the intermediary with all their relevant payroll information and gross payments, the responsibility for applying the PAYE rules correctly will rest with the intermediary and not the employer.

What you will need

• IRD number of the person or organisation applying for PAYE intermediary status
• Your trust account details (for PAYE intermediary purposes)

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