The Resurgence Support Payment (RSP) is a payment to help support viable and ongoing businesses or organisations which have experienced a 30% drop in revenue due to a COVID-19 alert level increase to level 2 or higher. If your business or organisation is facing a reduction in revenue due to an alert level increase, you may be eligible for the RSP.
Five RSP payments are available for the period which began 17 August 2021. You can apply for all the RSP payments, but you are only entitled to 1 RSP for each of the affected revenue periods.
Each RSP payment has an affected revenue period
The first 3 affected revenue periods are:
- 1st RSP - 17 August 2021 to 1 November 2021.
- 2nd RSP - 8 September 2021 to 1 November 2021.
- 3rd RSP - 1 October 2021 to 1 November 2021.
The affected revenue periods for payments 4, 5 and 6 are:
- 4th RSP – starting 22 October 2021.
- 5th RSP – starting 5 November 2021 (payment at an increased rate).
- 6th RSP - starting 19 November 2021 (payment at the increased rate).
For each of the 4th, 5th, and 6th RSPs, the affected revenue period ends on the close of the day before any area of New Zealand moves to the COVID-19 Protection Framework.
Applications for the 4th, 5th and 6th payments will then close the first working day that is 6 weeks after the end of the affected revenue period (set out above).
Find out about the maximum amounts for all RSP activations.
Find out about the Covid-19 Protection Framework
Receiving payments and tax obligations
The Terms and Conditions you will agree to when you apply for the RSP state what it can and cannot be spent on. The payment must be used to cover business expenses.
Income tax and expenses
RSP payments do not get included in your income tax return if they are used for business expenses. You also will not be entitled to claim a deduction for these expenses at the end of the tax year.
If you're registered for GST
If you're a GST-registered businesses, you will have to return GST to us on the RSP payment(s). You can also claim GST for items you paid for out of the payments you got under the RSP.
Use this calculator to estimate the amount of Resurgence Support Payment you may be entitled to if you meet the eligibility criteria.Go to this tool
You can search for businesses and organisations who received the Resurgence Support Payment.
Wage Subsidy August 2021
This subsidy is also available to support employers throughout New Zealand, so they can continue to pay employees and protect jobs for businesses affected by the move to Alert Level 4 on 17 August 2021. The wage subsidy is available to eligible firms at the same time as the Resurgence Support Payment.
Apply for the wage subsidy through the Ministry of Social Development.COVID-19 Wage Subsidy - Work and Income