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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Financial support is available to businesses, employers and self-employed workers. The type of support you can get depends on the circumstances.

The following support payments were/are available.

COVID-19 Short-Term Absence Payment (STAP)

The COVID-19 Short-Term Absence Payment is available through Work and Income to employers for employees, and self-employed workers, who:

  • need to miss work to stay at home while waiting on a COVID-19 test result, and
  • cannot work from home.

Parents and caregivers who need to miss work to support their dependents awaiting a test result are also eligible.

Work and Income - COVID-19 Short-Term Absence Payment

Short-Term Absence Payment and taxes

COVID-19 Leave Support Scheme (LSS)

The COVID-19 Leave Support Scheme is available through Work and Income to employers for employees, and self-employed workers, who:

  • have been told to self-isolate by a doctor or health official, and
  • cannot work from home.

Parents and caregivers who need to miss work to support their dependents who have been told to self-isolate are also eligible.

Work and Income - COVID-19 Leave Support Scheme

Wage subsidy and leave support payments - issues for employers

Wage subsidy and leave support payments - issues for self-employed and other individuals

COVID-19 Wage Subsidy Scheme (WSS)

The COVID-19 Wage Subsidy Scheme was available through Work and Income. Initially, it was available following the March 2020 lockdown through to September 2020. In February 2021 the Government announced it would be available if there was an escalation to Alert Levels 3 or 4 anywhere in New Zealand for 7 days or more, which occurred in March 2021 and again in August 2021.

The subsidy was available to businesses, employers and self-employed workers who experienced or were reasonably expected to suffer a decline in revenue (based on the criteria stated for the relevant subsidy) due to COVID-19.

Work and Income – COVID-19 Wage Subsidy

Wage subsidy and leave support payments - issues for employers

Wage subsidy and leave support payments - issues for self-employed

Covid-19 Resurgence Support Payment (RSP)

The COVID-19 Resurgence Support Payment was available through Inland Revenue to impacted businesses where an escalation to Alert Level 2 or higher occurred and the revenue decline requirements were met.

Resurgence Support Payment

Covid-19 Support Payment (CSP)

The COVID-19 Support Payment is available through Inland Revenue from 28 February 2022 for businesses and self-employed individuals whose income has been directly affected by a move to ‘Red’ under the Covid-19 Protection Framework and the revenue decline requirements were met.

COVID-19 support payment

COVID-19 Cultural Sector Emergency Relief Grant (CSERG)

The COVID-19 Cultural Sector Emergency Relief Grant is available through the Ministry for Culture & Heritage for self-employed individuals, who:

  • work in the arts, culture or heritage industry and whose income has been directly affected by a move to ‘Red’ under the Covid-19 Protection Framework
  • the grant is a one-off payment of $5,000, and cannot be received if they’ve also received Inland Revenue’s Covid-19 Support Payment (CSP)

Support for Self-Employed Individuals in the Arts, Culture and Heritage Sector mch.govt.nz

Cultural Sector Emergency Relief Grant and taxes

Last updated: 25 Jun 2021
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