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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
Fishing boat work for profit-share (supply of labour only) 20c 35c
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:
  • caretaking or acting as a watchman
  • mail contracting
  • milk delivery
  • refuse removal, street or road cleaning
  • transport of school children
15c 30c
Proceeds from sales of:
  • eels (not retail sales)
  • greenstone (not retail sales)
  • sphagnum moss (not retail sales)
  • whitebait (not retail sales)
  • wild deer, pigs or goats or parts of these animals
25c 40c
Public office holders (fees) 33c 48c
Sharefishing see "Fishing boat work for profit-share (supply of labour only)"    
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: 15 Oct 2013

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