Work out your tax code
Activities subject to schedular payments (formerly withholding payments)
If you work as a self-employed contractor in one of the types of work listed in the table below, then you will need to have tax deducted. Your tax code will be WT.
After finding your rate in the table below, write tax code WT in the circle under question 2 of the Tax code declaration (IR330) form, then give the completed form to your employer. Make sure you complete questions 1-4 of the IR330.
You can download an IR330 or complete it online - go to "Forms and guides".
Filing a tax return
You must file an IR3 tax return at the end of the financial year. ACC clients or caregivers receiving ACC personal service rehabilitation payments may not be required to file an IR3.
Note
Companies operating in the horticultural and viticultural industries, for services or work related to the "pruning or thinning of fruit trees or vines", or the "picking or packing of fruit or grapes", will also be required to have tax deducted from schedular payments.
Activities and rates
| If the activity is... | the normal tax rate is... | the rate if no tax code is declared is... |
|---|---|---|
|
ACC personal rehabilitation payments (attendant care, home help, childcare, attendant care services related to training for independence and attendant care services related to transport for independence) paid under the Injury Prevention & Rehabilitation Act 2001 |
15c |
30c |
|
Agricultural contracts for maintenance, development or other work on farming or agricultural land |
15c |
30c |
|
Agricultural, horticultural or viticultural contracts by companies and other contractors, including supply of labour, for pruning and/or thinning of fruit trees or vines, and picking and/or packing of fruit or grapes |
15c |
30c |
|
Apprentice jockeys or drivers |
15c |
30c |
|
Cleaning office, business, institution or other premises (except residential) or cleaning or laundering plant, vehicles, furniture etc |
20c |
35c |
|
Commissions to insurance agents and sub-agents, and salespeople |
20c |
35c |
|
Company directors' fees |
33c |
48c |
|
Contracts wholly or substantially for labour only in the building industry |
20c |
35c |
|
Demonstrating goods or appliances |
25c |
40c |
|
Entertainers (New Zealand resident only) such as lecturers, presenters, participants in sporting events, and radio, television, stage and film performers |
20c |
35c |
|
Examiners (fees payable) |
33c |
48c |
|
Forestry or bush work of all kinds, planting, sowing or gathering vegetables, or flax planting or cutting |
15c |
30c |
|
Freelance contributions to newspapers, journals etc (articles, photographs, cartoons etc) or for radio, television or stage productions |
25c |
40c |
|
Gardening, grass or hedge cutting, or weed or vermin destruction (for an office, business or institution) |
20c |
35c |
|
Honoraria (including payments to mayors, chairmen and members of council, boards of trustees, boards, committees and official clubs or societies) |
33c |
48c |
|
Modelling |
20c |
35c |
|
Mail contracting, transport of school children, milk delivery or refuse removal |
15c |
30c |
|
Jockeys' or drivers' riding or driving fees paid to New Zealand residents |
20c |
35c |
|
Non-resident contractors: | ||
|
- work in respect of construction, installation, assembly and similar projects |
15c |
30c |
|
- professional or technical services in respect of such projects |
15c |
30c |
|
- hire of equipment or personnel (other than as employees) |
15c |
30c |
|
Non-resident entertainers and professional sports people visiting New Zealand |
20c |
n/a |
|
Payments for: |
||
|
- caretaking or acting as a watchman |
15c |
30c |
|
- mail contracting |
15c |
30c |
|
- milk delivery |
15c |
30c |
|
- refuse removal, street or road cleaning |
15c |
30c |
|
- transport of school children |
15c |
30c |
|
Proceeds from sales of: | ||
|
- eels (not retail sales) |
25c |
40c |
|
- greenstone (not retail sales) |
25c |
40c |
|
- sphagnum moss (not retail sales) |
25c |
40c |
|
- whitebait (not retail sales) |
25c |
40c |
|
- wild deer, pigs or goats or parts of these animals |
25c |
40c |
|
Sharefishing (on contract for the supply of labour only) |
20c |
35c |
|
Shearing or droving |
15c |
30c |
|
Street or road cleaning |
15c |
30c |
|
Television, video or film - on-set and off-set production processes (New Zealand residents only) |
20c |
35c |
Find out more about special tax codes.
Note
We've provided this decision tree to help you work out your tax code. We welcome your feedback on how useful you found it.
Date published: 01 Jul 2008
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