RD 22 Providing employment income information to Commissioner
Employment income information

(1)

An employer or PAYE intermediary who withholds an amount of tax for a PAYE income payment must provide the relevant employment income information to the Commissioner under sections 23E to 23H and 23J of the Tax Administration Act 1994 by the dates set out in those provisions.

Tailored tax code or rates of tax

(2)

Subsection (1) also applies to require an employer or PAYE intermediary to deliver employment income information in relation to an employee who has—

(a)

a tailored tax code of zero provided by the Commissioner under section 24D of the Tax Administration Act 1994:

(b)

a special tax rate of zero provided by the Commissioner under section 24G of that Act.

Benefits under employee share schemes

(3)

For a benefit that an employee or former employee of an employer receives under an employee share scheme, the employer or PAYE intermediary must provide the relevant employment income information to the Commissioner under sections 23E to 23H of that Act as modified by section 23K of that Act.

Exception

(4)

Subsection (3) does not apply—

(a)

when the employee share scheme beneficiary is a former employee for whom the employer has not chosen under section RD 7B to withhold an amount of tax:

(b)

to a benefit under an exempt ESS.

Defined in this Act: amount of tax, Commissioner, employee share scheme, employee share scheme beneficiary, employer, employment income information, exempt ESS, pay, PAYE income payment, PAYE intermediary

Section RD 22: replaced, on 1 April 2019, by section 208 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Section RD 22(1): amended, on 1 April 2019, by section 257(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section RD 22(2) heading: amended, on 1 April 2019, by section 257(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section RD 22(2)(a): amended, on 1 April 2019, by section 257(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).