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Contractors receiving schedular payments

Completing a Tax rate notification for contractors IR330C

You need to complete a Tax rate notification for contractors IR330C if you start a new contract, your situation changes and you need to change your tax rate, or you've opted in to voluntary schedular payments.

Choosing the correct tax rate

If the standard tax rate for the type of work you do is too high or low, choose the rate that suits your circumstances when you complete your IR330C.

You'll need to apply for a special tax rate if you want to use a rate lower than:

  • 15% for non-resident contractors with temporary work visas, or
  • 10% for all other contractors.

For help choosing a rate use our Tax rate estimation tool (for contractors).

If you're a non-resident entertainer or sportsperson visiting New Zealand your tax rate will always be 20%.

What happens if you don't complete an IR330C

If you don't complete an IR330C, your payer will deduct tax at the no-notification rate of 45%. For non-resident contractor companies it's 20%.

It's your responsibility to make sure your payer has the correct tax rate

If you choose the wrong tax rate, you may not pay enough towards your tax. This means you could end up with a tax bill at the end of the income year. If you use the wrong tax rate we may write to your payer and ask them to change it to a more suitable rate.

If your payer uses the wrong tax rate - even without you knowing - you're still responsible for paying the tax bill.