Apply for or renew a certificate of exemption from PAYE on schedular payments
About this service
This service is to apply for or renew a certificate of exemption from PAYE on schedular payments (formerly withholding payments), if you meet certain Inland Revenue conditions. It is equivalent to completing the Request for a certificate of exemption from PAYE on schedular payments (IR332) form.
When to use this service
You can apply for a certificate of exemption from PAYE (formerly withholding tax) if you meet these conditions:
- you are in business
- you receive schedular payments that are subject to a prescribed rate of tax under Schedule 4 of the Income Tax Act 2007.
- you have a good record in New Zealand for filing returns and paying your tax when it is due.
NOTE:
- If you are a non-resident contractor please write to us at Private Bag 39984, Wellington or call us on 04 890 3056.
- If you are a company who is operating in the horticulture and viticulture industries from 1 April 2006 you can now apply for a certificate of exemption from tax on schedular payments. If you have any queries please call us on 0800 377 774.
What you will need
Your IRD number - if you don't have this call us on 0800 377 774.
After you finish
If you wish to keep a copy for your own records, please print the confirmation page.
This service may require you to send confidential information to Inland Revenue so it is located on a secure part of our website to prevent unauthorised interception. If you are unable to access this service, your browser and/or firewall settings may need updating.
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You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.
There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.
