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Ngā utu ā-kirimana Schedular payments

Income tax
Income tax
  • Withholding taxes
    • Schedular payments
      • Getting schedular payments
      • Making schedular payments
      • Schedular payment special cases
    • Resident withholding tax (RWT)
    • Non resident withholding tax (NRWT)

Income tax Dates

  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • MAY 8
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
  • All Income tax dates

Schedular payments are payments made to contractors who perform certain activities. Tax is deducted from these payments but they're different to salary or wage payments.

Who gets schedular payments?

Contractors doing certain activities or services, or contractors working in certain industries.

A contractor can be an individual, partnership, trust or company. Contractors can be New Zealand tax residents or non-resident taxpayers. Some examples of contractors getting schedular payments are:

  • an IT project manager contracted by a recruitment agency (labour hire business) to one of the agency's clients
  • a builder contracted to a labour hire business
  • a freelance journalist paid to write a magazine article
  • an insurance agent or salesperson paid commission
  • a company director paid directors’ fees
  • a commercial cleaning partnership paid by a local business to clean their offices
  • companies contracted to supply labour to the agricultural, horticultural or viticultural sectors
  • non-resident contractors, entertainers and sportspeople.

Some prize money won in competitions may also be schedular payments.

There are special rules for non-resident taxpayers getting schedular payments.

Non-resident contractors

Non-resident entertainers and sportspeople


The Tax rate notification for contractors - IR330C lists the activities which schedular payments can be paid for.

Tax rate notification for contractors IR330C 2019 (PDF 94KB) Download form

Pages in this section
  • Getting schedular payments What to do when you get schedular payments for your contracting work.
  • Making schedular payments What you need to do when making schedular payments to contractors.
  • Schedular payment special cases Choosing to get schedular payments and how to transfer schedular tax to shareholder-employees.

Topics

  • Income tax for individuals
  • Income tax for businesses and organisations

Situations

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