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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.

Financial support was available to businesses, employers and self-employed workers. The type of support you could get depended on the circumstances.

There is information on the Work and Income website about the dates the payments were available.

Work and Income - Previous COVID-19 payments

The following support payments were available.

COVID-19 Short-Term Absence Payment (STAP)

The COVID-19 Short-Term Absence Payment was available through Work and Income to employers for employees, and self-employed workers, who:

  • needed to miss work to stay at home while waiting on a COVID-19 test result, and
  • could not work from home.

Parents and caregivers who needed to miss work to support their dependents and were awaiting a test result were also eligible.

Work and Income - COVID-19 Short-Term Absence Payment 

Short-Term Absence Payment and taxes

COVID-19 Leave Support Scheme (LSS)

The COVID-19 Leave Support Scheme was available through Work and Income to employers for employees, and self-employed workers, who:

  • had been told to self-isolate by a doctor or health official, and
  • could not work from home.

Parents and caregivers who needed to miss work to support their dependents and who had been told to self-isolate were also eligible.

Wage subsidy and leave support payments - issues for employers

Wage subsidy and leave support payments - issues for self-employed and other individuals

COVID-19 Wage Subsidy Scheme (WSS)

The COVID-19 Wage Subsidy Scheme was available through Work and Income.

The subsidy was available to businesses, employers and self-employed workers who experienced or were reasonably expected to suffer a decline in revenue (based on the criteria stated for the relevant subsidy) due to COVID-19.

2020 COVID-19 Wage Subsidy - Work and Income

Wage subsidy and leave support payments - issues for employers

Wage subsidy and leave support payments - issues for self-employed

Covid-19 Resurgence Support Payment (RSP)

The COVID-19 Resurgence Support Payment (RSP) was available through Inland Revenue for impacted businesses where an escalation to Alert Level 2 or higher occurred and the revenue decline requirements were met.

Resurgence Support Payment

Covid-19 Support Payment (CSP)

The COVID-19 Support Payment was available through Inland Revenue for businesses and self-employed individuals whose income had been directly affected by a move to ‘Red’ under the Covid-19 Protection Framework and the revenue decline requirements were met.

COVID-19 support payment

COVID-19 Cultural Sector Emergency Relief Fund (CSERF)

The COVID-19 Cultural Sector Emergency Relief Fund was available through the Ministry for Culture & Heritage for self-employed individuals, who:

  • work in the arts, culture or heritage industry and whose income was directly affected by a move to ‘Red’ under the Covid-19 Protection Framework
  • the fund allowed for a one-off payment of $5,000, and could not be received if they had also received the first payment of Inland Revenue’s Covid-19 Support Payment (CSP)
Last updated: 07 Aug 2023
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