Applications for the Resurgence Support Payment (RSP) will open for eligible businesses and organisations 7 days after the alert level increase. Once applications open, they will remain open for one month after all of New Zealand returns to alert level 1.
Alert level change 15 February - Applications have closed.
Alert level change 28 February - Applications have closed.
Tax agents can apply for the RSP on behalf of their clients, if they confirm they have the authority to apply and hold a record of that authority
It’s important to note that applicant details may be published once approved. This includes the applicant name, business or organisation name, payment amount and alert level escalation period.
Confirm your eligibility
You'll need to make sure your business or organisation is eligible for the RSP before submitting an application.
Gather your information
You will need to supply the following information on your application.
New Zealand Business Number (NZBN)
The NZBN is a globally unique identifier for each New Zealand business. When you have one it helps to speed up your interactions across Government.
If you’re a registered company you’ll already have one. You can find it on the NZBN website.
If you’re self-employed, a sole trader, a partnership or a trust, and you don’t already have an NZBN - apply for yours on the NZBN website. There’s no charge for this service.
Note: You must use the correct NZBN, For example, Emily is a contractor and works for a taxi company. She is eligible to apply for the RSP but must have her own registered NZBN. She cannot use the taxi company’s NZBN.
If you’ve filed an employment information (EI) in the last 30 days leading up to the application, your employees’ name and IRD number will already be on the application. Otherwise, you’ll need to enter each employee's name, IRD number, and whether they are a full or part time employee.
If the bank account number you want the RSP paid into is different to the one we hold, you need to provide the new number with your application. This must be a New Zealand bank account.
You'll need to provide revenue details for the 7-day elevated alert level period and the 7-day comparison period.
Apply in myIR
You need to have a myIR account to apply for the Resurgence Support Payment. If you don't already have a myIR account, you can create one.
Once you've logged in, select "Apply for Resurgence Support'' in "I want to...'" and follow the instructions on screen to complete your application.
What happens next
Once approved, most applicants will receive their payment in full from us within 5 working days. It will be paid into the bank account supplied or chosen in the application.
If you made a mistake in your application (for example, missing out an employee or including too many, or incorrectly calculating revenue drop) go to myIR and in "I want to" choose "Send a message". Include as much detail as possible about the change you want (for example, employee's name, IRD number and whether part or full-time).
Payments received under the RSP are not subject to income tax. Expenditure funded by payments under the RSP is not deductible.
GST-registered businesses will return GST on payments received under the RSP. These businesses will be able to claim input tax deductions for expenditure funded by payments under the RSP.
The payment must be used to cover business expenses such as wages and fixed costs.