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myIR, payments and more

Apply for or renew a certificate of exemption

from PAYE on schedular payments

If you'll be receiving schedular payments under a labour hire arrangement you'll need to apply for a 0% special tax rate by completing a Special tax code application (IR23BS).

This service is to apply for or renew a certificate of exemption from PAYE on schedular 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.

You can apply for a certificate of exemption from PAYE if you:

  • are in business
  • receive schedular payments that are subject to a prescribed rate of tax under Schedular 4 of the Income Tax Act 2007
  • have a good tax compliance history with Inland Revenue. This means returns are filed and payments are made on time. As an employer, this also means that the correct tax codes are used for employees ie, if an employee doesn’t provide a tax code declaration, then tax is deducted at the no-notification rate.

If you're a non-resident contractor please write to us at Private Bag 39984, Wellington or call us on 04 890 3056.

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