3
Schedular payment tax rates
If you are receiving payment for any of the types of work listed below, enter the activity number in the box at section 2 on page 1.
The description below may not include all activities. For a more detailed description see schedule 4 of the Income Tax Act 2007.
You’ll generally be required to complete an income tax return at the end of the tax year.
Activity
number
Activity description
Standard
tax rate – %
No-notification
rate – %
1 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
10.5 45
2 Agricultural contracts for maintenance, development, or other work on farming or agricultural
land (not to be used where CAE code applies)
15 45
3 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
15 45
4 Apprentice jockeys or drivers 15 45
5 Cleaning office, business, institution, or other premises (except residential) or cleaning or
laundering plant, vehicle, furniture etc
20 45
6 Commissions to insurance agents and sub-agents and salespeople 20 45
7 Company directors' (fees) 33 45
8 Contracts wholly or substantially for labour only in the building industry 20 45
9 Demonstrating goods or appliances 25 45
10 Entertainers (NewZealand resident only) such as lecturers, presenters, participants in sporting
events, and radio, television, stage and film performers
20 45
11 Examiners (fees payable) 33 45
12 Fishing boat work for profit-share (supply of labour only) 20 45
13 Forestry or bush work of all kinds, or flax planting or cutting 15 45
14 Freelance contributions to newspapers, journals (eg, articles, photographs, cartoons) or for radio,
television or stage productions
25 45
15 Gardening, grass or hedge cutting, or weed or vermin destruction (for an office, business
or institution)
20 45
16 Honoraria 33 45
17 Modelling 20 45
18 Non-resident entertainers and professional sportspeople visiting NewZealand 20 N/A
19 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
20 45
20 Payments for:
15 45
– caretaking or acting as a guard
– mail contracting
– milk delivery
– refuse removal, street or road cleaning
– transport of school children
21 Proceeds from sales of:
25 45
– 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
22 Public office holders (fees) 33 45
23 Shearing or droving (not to be used where CAE code applies) 15 45
24 Television, video or film: on-set and off-set production processes (NewZealand residents only) 20 45
25 Voluntary schedular payments 20 45
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, then:
26 Non-resident contractor (and not a company) 15 45
27 Non-resident contractor (and a company) 15 20
Note: If you need help choosing your tax rate use the estimation tool at www.ird.govt.nz (search keywords: contractor tax rate tool)
