Section RD 21 — Income Tax Act 2007: When amounts of tax not withheld or payment insufficient

RD 21 When amounts of tax not withheld or payment insufficient Employees’ obligations (1) If, for any reason, some or all of the amount of tax for a PAYE income payment is not withheld at the time it is paid to an employee, the employee must— (a) provide an employer monthly schedule with the relevant details; and (b) pay the amount of the deficiency. When person exempt or not liable to pay (2) Subsection (1)(b) does not apply if the employee is exempt from paying the amount or is not liable for the amount of tax. When payment less than amount of tax (3) If the amount of a PAYE income payment is less than the amount of tax for the payment, the employee must pay the amount of the deficiency to their employer or PAYE intermediary. If the employee does not pay the amount of the deficiency to their employer or PAYE intermediary, they must pay the amount to the Commissioner under section RD 4(2) . Defined in this Act: amount , amount of tax , Commissioner , employee , employer , employer monthly schedule , pay , PAYE intermediary , PAYE income payment , Compare: 2004 No 35 s NC 5