Payer

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Payer

The person making a payment to a payee.

Payer

A person or institution that makes a payment. In ordinary transactions, the buyer is the payer, though a third party may be the payer in some circumstances. In bonds and loans, the issuer or borrower is the payer to the bondholder or lender. In equities, a publicly-traded company is the payer of dividends. See also: Payee.
References in periodicals archive ?
President Obama signed a memorandum making the PAYE Plan available to
All he was required to do was to tick the box on the Inland Revenue form saying he did not operate a PAYE scheme and the benefit could be paid through a bank account, or claimed from the post office.
He said HMRC had listened to feedback from those employers still adapting to the PAYE RTI system and had now decided to phase in the introduction of late filing penalties.
FIRST AGAIN REVEALED J Calls for probe in Wednesday's Daily Record would to pay for his PS14million PAYE and
The letters, which will be sent throughout October, will provide information on what employers need to do to prepare for the new way of reporting PAYE data starting in April 2013.
This will be determined by the employer's largest PAYE scheme as at April 1, 2012, and includes all individuals who are paid through the employers' PAYE system which in some circumstances could include the pensioner payroll.
Employers with fewer than 10 employees can use HMRC's Basic PAYE Tools to file their Employer Annual Return online.
FRAUDSTERS are trying to cash in on the PAYE tax blunder by sending out scam emails designed to rob victims.
In 2004, the Revenue Commissioners predicted that 7,260 PAYE earners would have gross incomes of over EUR200,000.
The Inland Revenue is offering financial incentives to encourage firms to file their year-end PAYE returns on-line--and penalties if they don't.