Payroll: Tax on schedular payments
Taxing activities called schedular 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 (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 and Rehabilitation Compensation Act 2001. | 10.5c | 25.5c |
| Agricultural contracts for maintenance, development or other work on farming or agricultural land (not to be used where CAE code applies) | 15c | 30c |
| Agricultural, horticultural or viticultural contracts by any type of contractor (individual, partnership, trust or company) for work or services rendered under contract or arrangement for the supply of labour, or substantially for the supply of labour on land in connection with fruit crops, orchards, vegetables or vineyards | 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, or flax planting or cutting | 15c | 30c |
| Freelance contributions to newspapers, journals (eg, articles, photographs, cartoons) 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 | 33c | 48c |
| Modelling | 20c | 35c |
| Non-resident entertainers and professional sportspeople visiting New Zealand1 | 20c | N/A |
Payments for:
|
15c | 30c |
Proceeds from sales of:
|
25c | 40c |
| Public office holders (fees) | 33c | 48c |
| Sharefishing (on contract for the supply of labour only) | 20c | 35c |
| Shearing or droving (not to be used where CAE code applies) | 15c | 30c |
| Television, video or film: on-set and off-set production processes (New Zealand residents only) | 20c | 35c |
|
If your are a non-resident contractor receiving a contract payment for a contract activity or service and none of the above activities are applicable, then2.
Non-resident contractor (and not a company) Non-resident contractor (and a company) |
15c 15c |
30c 20c |
1 The following may be entitled to exemption from tax
- non-resident entertainers taking part in a cultural programme sponsored by a government or promoted by an overseas non-profit cultural organisation
-
non-resident sportspeople officially representing an overseas national sports body
Send applications for exemption to:
Team Leader, Non-resident Entertainment Unit, Large Enterprises Assistance, PO Box 5542, Wellesley Street, Auckland 1141, New Zealand. Fax 09 984 3082
2Applications for exemption certificates or enquiries about non-resident contractors should be sent to:
- Team Leader, Non-resident Contractors Team, Large Enterprises Assistance, PO Box 2198, Wellington 6140 New Zealand. Fax 64 4 890 4502
Date published: 31 May 2012
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