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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

Get the contractor's tax rate

If the contractor:

  • has given you an IR330C form, use the tax rate shown 
  • has not given you an IR330C form, use the no-notification rate for their activity
  • has a tailored tax rate certificate, use the tax rate shown. 

Calculate the tax due

Multiply the contractor’s tax rate by their gross payment to find the tax to withhold.

Remember that you do not need to deduct student loan repayments, KiwiSaver deductions or ACC levies from schedular payments.

File the employment information 

You do not need to tell us the contractor’s date of birth or contact details if you do not have them.

Filing on a payday basis

You need to file the employment information within 2 working days of the date of payment if filing electronically, or within 10 working days if filing by paper.

Filing twice a month

Schedular payments made between the:

  • 1st and 15th of the month are treated as if they were made on the 15th of the month. For example, if an employer paid contractors on 1 February 2020, payday on the Employer Information is 15 February 2020.
  • 16th and end of the month are treated as if they were made on the last day of the month. For example, if an employer paid contractors on 23 February 2020 payday on the Employer Information is 29 February 2020.

The date you file employment information about the schedular payment depends on whether you file your usual payday information electronically or by paper.

File electronically File by paper

File information within 2 working days of:

  • the 15th of the month
  • the last day of the month

File information within 10 working days of:

  • the 15th of the month
  • the last day of the month

Pay the deduction

Pay us the withholding tax you deducted from contractor payments. This is due when you pay any PAYE you deducted from employees’ wages.

Last updated: 31 Mar 2021
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