Payroll: Tax on schedular payments
Taxing activities called schedular payments (formerly withholding payments)
To find the rate of tax to deduct from schedular payments use this table.
| If the activity is..... | the normal tax rate is... | the rate if no tax code is declared is... |
|---|---|---|
| ACC personal service rehabilitation payments for agencies | 12.5c | 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 |
Date published: 29 Sep 2008
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