Section RP 10 — Income Tax Act 2007: When transfers from accounts not authorised

RP 10 When transfers from accounts not authorised Employer to pay amount of tax to trust account (1) If an employer has not authorised a PAYE intermediary to direct the transfer of funds as described in section RP 9 , and the employer pays salary or wages directly to an employee for a pay period under section RP 12 , the employer must pay the amount of tax for the payment required under the PAYE rules and ESCT rules into the PAYE intermediary’s trust account. Employer to pay salary or wages to trust account (2) If the employer has not authorised the PAYE intermediary to direct the transfer of funds as described in section RP 9 , and subsection (1) does not apply, the employer must pay the amount of the employee’s gross salary or wages for the pay period into the PAYE intermediary’s trust account. However, the employer may retain an amount lawfully owed to them by the employee before making the payment. Defined in this Act: amount , amount of tax , employee , employer , ESCT rules , pay , pay period , PAYE intermediary , PAYE rules , salary or wages Compare: 2004 No 35 s NBA 4(1)(b)(i), (ii)