sec.13KLiability for payroll tax or mental health levy for payments taken to be wages

### sec.13K Liability for payroll tax or mental health levy for payments taken to be wages This section applies if an employment agent— under an employment agency contract, procures the services of a service provider for a client of the agent; and pays payroll tax or the mental health levy on an amount, benefit or payment mentioned in section 13J (1) that is paid or payable by the employment agent in connection with that contract. No other person, including another person engaged to procure the services of the service provider for the employment agent’s client, is liable for payroll tax or the mental health levy on wages paid or payable for the procurement or performance of services by the service provider for the client. This section applies subject to sections 13L and 13LA and part 2 , divisions 5B and 5C . s 13K ins 2008 No. 16 s 9 amd 2009 No. 19 s 73 ; 2022 No. 30 s 22 (sec.13K-ssec.1) This section applies if an employment agent— under an employment agency contract, procures the services of a service provider for a client of the agent; and pays payroll tax or the mental health levy on an amount, benefit or payment mentioned in section 13J (1) that is paid or payable by the employment agent in connection with that contract. (sec.13K-ssec.2) No other person, including another person engaged to procure the services of the service provider for the employment agent’s client, is liable for payroll tax or the mental health levy on wages paid or payable for the procurement or performance of services by the service provider for the client. (sec.13K-ssec.3) This section applies subject to sections 13L and 13LA and part 2 , divisions 5B and 5C . - (a) under an employment agency contract, procures the services of a service provider for a client of the agent; and - (b) pays payroll tax or the mental health levy on an amount, benefit or payment mentioned in section 13J (1) that is paid or payable by the employment agent in connection with that contract.