Summary

The Intermediaries entity allows you to record the identity of a person or business for whom is contracted to produce payroll outputs on behalf of an employer(s).

STP (Australia)

Where your company's payroll data is sent to the ATO by an intermediary, then it is expected that the Intermediary (or representative of) will be the person/user closing the pay (if submissions are sent automatically on pay close) or the person clicking the send button in the Single Touch Payroll Manager Tool.

This is because an STP Submission Declaration will be presented to the user whereby the user is required (by the ATO) to formally declare:

• Preparation of the payroll report is in accordance with the information supplied by the entity.
• The information to be sent to the ATO is true and correct.
• They are authorised to make the submission.

Payday Filing (New Zealand)

Where your company's payroll data is sent to the IRD by an intermediary, then it is expected that the the person/user actioning the sending of the Employee Details (ED) and/or Employment Information (EI) data is the Intermediary (or representative of) as this information will be used valid IR authorised users.

Linking an Intermediary to an employer/payer

Intermediaries are created from this entity and then attached to an Internal Company / main company to provide the linkage between the two organisations.

IMPORTANT: Only complete the linking of the two entities if the Intermediary is a Tax Agent. Intermediaries who are Economic Groups are not supported as Intermediaries for STP v2 2017