Make a payment
Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Taxing activities called schedular payments

To find the rate of tax to deduct from schedular payments use this table.

If the activity is..... the normal tax rate is... the rate if no tax code is declared is...
ACC personal service rehabilitation payments (attendant care, home help, childcare, attendant care services related to training for independence and attendant care services related to transport for independence) paid under the injury Prevention and Rehabilitation Compensation Act 2001. 10.5c 45c
Agricultural contracts for maintenance, development or other work on farming or agricultural land (not to be used where CAE code applies) 15c 45c
Agricultural, horticultural or viticultural contracts by any type of contractor (individual, partnership, trust or company) for work or services rendered under contract or arrangement for the supply of labour, or substantially for the supply of labour on land in connection with fruit crops, orchards, vegetables or vineyards 15c 45c
Apprentice jockeys or drivers 15c 45c
Cleaning office, business, institution or other premises (except residential) or cleaning or laundering plant, vehicles, furniture etc 20c 45c
Commissions to insurance agents and sub-agents, and salespeople 20c 45c
Company directors' fees
Refer to Interpretation Statement IS 17/06 for information on when tax must be withheld on directors fees
33c 45c
Contracts wholly or substantially for labour only in the building industry 20c 45c
Demonstrating goods or appliances 25c 45c
Entertainers (New Zealand resident only) such as lecturers, presenters, participants in sporting events, and radio, television, stage and film performers 20c 45c
Examiners (fees payable) 33c 45c
Fishing boat work for profit-share (supply of labour only) 20c 45c
Forestry or bush work of all kinds, or flax planting or cutting 15c 45c
Freelance contributions to newspapers, journals (eg, articles, photographs, cartoons) or for radio, television or stage productions 25c 45c
Gardening, grass or hedge cutting, or weed or vermin destruction (for an office, business or institution) 20c 45c
Honoraria 33c 45c
Modelling 20c 45c
Non-resident entertainers and professional sportspeople visiting New Zealand1 20c N/A
Payment by a labour hire business to any person (eg individual, partnership, trust or company) performing work or services directly for a client of the labour hire business or a client of another person, under a labour hire arrangement. 20c 45c
Payments for:
  • caretaking or acting as a guard
  • mail contracting
  • milk delivery
  • refuse removal, street or road cleaning
  • transport of school children
15c 45c
Proceeds from sales of:
  • eels (not retail sales)
  • greenstone (not retail sales)
  • sphagnum moss (not retail sales)
  • whitebait (not retail sales)
  • wild deer, pigs or goats or parts of these animals
25c 45c
Public office holders (fees) 33c 45c
Shearing or droving (not to be used where CAE code applies) 15c 45c
Television, video or film: on-set and off-set production processes (New Zealand residents only) 20c 45c
Voluntary schedular payments 20c 45c
If you are a non-resident contractor receiving a contract payment for a contract activity or service and none of the above activities are applicable, then2.

Non-resident contractor (and not a company)

Non-resident contractor (and a company)







1 The following may be entitled to exemption from tax

  • non-resident entertainers taking part in a cultural programme sponsored by a government or promoted by an overseas non-profit cultural organisation
  • non-resident sportspeople officially representing an overseas national sports body

Send applications for exemption to:
Team Leader, Non-resident Entertainment Unit, Significant Enterprises Services, PO Box 76198, Manukau City, Auckland 2214, New Zealand. Email Phone 64 9 984 4329, Fax 09 984 3082

2Applications for exemption certificates or enquiries about non-resident contractors should be sent to:

Team Leader, Non-resident Contractors Team, Significant Enterprises Services, PO Box 2198, Wellington 6140 New Zealand. Email Phone 64 4 890 3056, Fax 64 4 890 4502