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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

The maximum size of the COVID-19 Support Payment (CSP) your business or organisation may have been eligible to apply for depended on the number of full-time equivalent employees (FTEs) and level of revenue. 

The CSP was calculated as $4,000 plus $400 per FTE (up to 50 FTE). The maximum payment was $24,000. Sole traders without any employees could receive a payment of up to $4,400. 

  • Employees regularly working up to 20 hours per week are considered part-time (0.6 FTE). 
  • Employees regularly working 20 hours or more per week are considered full-time (1.0 FTE). 

If a business or organisation did not have any employees, then they could apply for the base payment only (this did not apply to sole traders – as in, sole traders could claim for themselves as an employee).  

Businesses with low revenue received the lesser of $4,400 or 8 times their actual decline in revenue. 

For example, if a business had 3 FTEs, it would, subject to the low revenue cap, be entitled to $5,200. However, if the same business had a decline in revenue of $200, their CSP amount would be limited to $1,600. 

Calculating a drop in revenue 

Last updated: 25 Feb 2022
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