Rate of tax deductions from schedular payments (aka Withholding Tax)

Schedular payments for independent contractors for New Zealand financial year 2012 (01 April 2011 – 31 March 2012).

ACTIVITY

Tax code declared

No tax code declared

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%

25.5%

Agricultural contracts for maintenance, development, or other work on farming or agricultural land (Not to be usedwhere CAE code applies)

15.0%

30.0%

Agricultural, horticultural or viticultural contracts by any type (individual, partnership, trust or company) ofcontractor for work or services rendered under contract or arrangement for the supply of labour, or substantially forthe supply of labour on land in connection with fruit crops, orchards, vegetables or vineyards

15.0%

30.0%

Apprentice jockeys or drivers

15.0%

30.0%

Cleaning office, business, institution, or other premises (except residential) or cleaning or laundering plant, vehicles, furniture etc.

20.0%

35.0%

Commissions to insurance agents and sub-agents and salespeople

20.0%

35.0%

Company directors’ (fees)

33.0%

48.0%

Contracts wholly or substantially for labour only in the building industry

20.0%

35.0%

Demonstrating goods or appliances

25.0%

40.0%

Entertainers (New Zealand resident only) such as lecturers, presenters, participants in sporting events, and radio, television, stage and film performers

20.0%

35.0%

Examiners (fees payable)

33.0%

48.0%

Forestry or bush work of all kinds, or flax planting or cutting

15.0%

30.0%

Freelance contributions to newspapers, journals (eg, articles, photographs, cartoons) or for radio, television or stage productions

25.0%

40.0%

Gardening, grass or hedge cutting, or weed or vermin destruction (for an office, business or institution)

20.0%

35.0%

Honoraria

33.0%

48.0%

Modelling

20.0%

35.0%

Non-resident entertainers and professional sportspeople visiting New Zealand

20.0%

N/A

Payments for caretaking or acting as a watchman, mail contracting, milk delivery, refuse removal, street or road cleaning, transport of school children

15.0%

30.0%

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

25.0%

40.0%

Public office holders (fees)

33.0%

48.0%

Sharefishing (on contract for the supply of labour only)

20.0%

35.0%

Shearing or droving (Not to be used where CAE code applies)

15.0%

30.0%

Television, video or film: on-set and off-set production processes (New Zealand residents only)

20.0%

35.0%

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:

not company/company

15.0%

30.0%/20.0%

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