Skip to Content

myIR, payments and more

Forms and guides
Ngā puka tāke me ngā puka tohutohu

Working in the building industry IR1026

(published June 2015)

About this guide

This factsheet helps you identify the three different types of construction workers in the building industry - employees, labour-only contractors, and independent contractors. It explains the tax rules that apply in each case.

PDF | 122kb | 2 pages

When to use this guide

If you’re a construction worker in the building industry, this factsheet will help you establish your employment status, and account for your tax correctly.

What you will need