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Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

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

Self-employed people carry out business activity on their own. Self-employment includes contracting, working as a sole trader and small business owners.

Usually, a self-employed person can start in business without following any formal or legal set up tasks.

Tax summary

If you're self-employed you use your individual IRD number to pay tax. You pay tax on net profit by filing an individual income return.

You can claim back expenses for business activity that you carry out. You need to register for GST if you earn over $60,000 a year.

COVID-19

We understand that the COVID-19 outbreak has created a lot of uncertainty for customers. Many customers will have a sudden reduction of income and may be in receipt of a leave subsidy. We want to help customers understand the tax implications of these changes.

COVID-19 Self-employed

 

Last updated: 08 Jun 2020
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