Schedular payments

Income tax Dates

JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.
FEB 7

End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
FEB 28

Provisional tax payments are due if you have a March balance date and use the ratio option.

All Income tax dates

Schedular payments are payments made to contractors who do certain kinds of work, mainly involving the supply of labour. Tax is deducted from these payments but they're different to salary or wage payments.

Tax rate notification for contractors IR330C 2019 (PDF 94KB) Download form

Pages in this section

About schedular payments for contractors Who can get schedular payments and what you need to consider if you choose to be paid this way, or if you are making schedular payments to contractors who receive schedular payments.
Getting schedular payments What to do when you get schedular payments for your contracting work.
Making schedular payments If you pay schedular payments, in most cases you'll need to deduct tax and file employment information. In some cases we will set a prescribed withholding rate for a contractor to help them manage unmet liabilities.
Schedular payment special cases Voluntary schedular payments, schedular payments for shareholder employees, tailored tax rates and when we use prescribed withholding rates to manage unmet liabilities.

Ngā utu ā-kirimana Schedular payments

Income tax Dates

Topics

Situations

Roles

Schedular payments