Section 221 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Collection of levies by deduction from employee earnings

221 Collection of levies by deduction from employee earnings (1) For the purpose of enabling the collection of the levies (including the Earners' Account Residual levy) payable under section 219 by instalments,— (a) when an employer or a PAYE intermediary for an employer makes a payment to an employee that is included in the earnings of the person as an employee of the employer, the employer or person must, at the time of making that payment, make a deduction in accordance with this section from that amount on account of the levy payable: (b) when a private domestic worker receives earnings that are earned in that person's capacity as a private domestic worker, the private domestic worker must, at the time of receiving that payment, make a deduction in accordance with this section from that amount on account of the levy payable. (2) Schedule 4 applies to any deduction under subsection (1) , and applies to private domestic workers with any necessary modifications. (3) In this section, PAYE intermediary means a PAYE intermediary as defined in section YA 1 of the Income Tax Act 2007. Subsection (1)(a) was amended by section 167(1)(a) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ or a PAYE intermediary for an employer ” after the words “ an employer ” with application to obligations that arise as from 1 April 2004. Subsection (1)(a) was amended by section 167(1)(b) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) by inserting the words “ or person ” after the words “ employer, the employer ” with application to obligations that arise as from 1 April 2004. Subsection (3) was inserted by section 167(2) Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5) with application to obligations that arise as from 1 April 2004. Section 221(3): amended, on 1 April 2008, by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97). Subsection (3) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ Income Tax Act 2004 ” for the words “ Income Tax Act 1994 ” .