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 any type (individual, partnership, trust or company) of contractor for work or services rendered under contract or arrangement for the supply of labour, or mainly 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, 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: 21 Jan 2010
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