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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Tax on schedular payments

Employers must deduct tax on schedular payments (formerly withholding payments) from contractors performing activities outlined in schedule 4 of the Income Tax Act 2007. From 1 April 2010, there are legislative changes that impact contractors working in the horticulture and viticulture industries.

Taxing activities called schedular payments

There is a range of activities that are liable for tax on schedular payments. The tax rate differs according to the activity.