Section RP 7 — Income Tax Act 2007: General responsibilities of employers

RP 7 General responsibilities of employers When this section applies (1) This section applies when an employer who meets the requirements of sections RP 8 to RP 11 arranges to transfer their PAYE obligations in relation to an employee and a pay period to a PAYE intermediary. PAYE liabilities (2) The employer is not liable under the PAYE rules in relation to the employee and the pay period. However, the employer remains liable for the payment to the employee of the salary or wages for the pay period. ESCT liabilities (3) If the PAYE intermediary assumes the employer’s obligations under the ESCT rules, the employer is not liable under the ESCT rules in relation to the employee and the pay period. However, the employer remains liable for the payment to the employee of the employer's superannuation cash contribution made on the employee's behalf. Defined in this Act: employee , employer , employer's superannuation cash contribution , ESCT rules , pay period , PAYE , PAYE intermediary , PAYE rules , salary or wages Compare: 2004 No 35 s NBA 4(2), (3) Section RP 7(3): amended (with effect on 1 April 2008), on 6 October 2009, by section 545(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RP 7 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 6 October 2009, by section 545(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RP 7 list of defined terms employer's superannuation contribution : repealed (with effect on 1 April 2008), on 6 October 2009, by section 545(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).