{"id":2046,"date":"2023-04-26T14:11:15","date_gmt":"2023-04-26T02:11:15","guid":{"rendered":"https:\/\/marketingwebsite.afirmo.com\/nz\/?p=2046"},"modified":"2023-05-29T15:52:54","modified_gmt":"2023-05-29T03:52:54","slug":"what-are-schedular-payments-and-withholding-tax-for-contractors","status":"publish","type":"post","link":"https:\/\/www.afirmo.com\/nz\/resources\/what-are-schedular-payments-and-withholding-tax-for-contractors\/","title":{"rendered":"What are schedular payments and withholding tax for contractors?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Although this means schedular payments are a bit like getting a salary or wages, the way the deductions are calculated are quite different.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To help you understand more about schedular payments and withholding tax, below you\u2019ll find a quick summary of who they apply to, how they work and some important things to get right.<\/span><\/p>\n<h2><b>Who normally receives schedular payments?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The schedular payment rules usually apply to freelancers and contractors who are providing services or labour-only work, rather than working for a salary or wages. It also applies to people contracted to a recruitment, temping or labour hire company and working for clients of the labour-hire company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Generally, the schedular payments rules don\u2019t apply if you provide services through a company.\u00a0 The more common exceptions are if you provide services to a labour-hire company or you voluntarily opt-into the rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common examples include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A freelance content writer paid to write blog posts or articles for a client<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A self-employed salesperson paid a commission<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A builder or labourer paid by a labour hire business<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A project change manager or IT specialist contracted by a recruitment company to one of their clients\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A partnership contracted to provide training or professional development courses<\/span><\/li>\n<\/ul>\n<h3><b>Opting out with an exemption certificate<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you don\u2019t want to receive schedular payments, with withholding tax already deducted, you can apply to Inland Revenue for a certificate of exemption (COE).\u00a0 You show the certificate toto your payer and they won\u2019t deduct withholding tax from the payment.\u00a0 Generally, Inland Revenue will issue you with a COE if you have a good tax history &#8211; i.e. filed tax returns and made all tax payments on time over the last 24 months.<\/span><\/p>\n<h3><b>Asking for voluntary schedular payments<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You and the payer can agree in writing to have withholding tax deducted from a payment which falls outside the schedular payments rules.\u00a0 You may wish to do this if you want to reduce or eliminate your provisional tax obligations.\u00a0<\/span><\/p>\n<h2><b>What tax rate is used for schedular payment withholding tax?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">You will need to complete an IR330C form (available from the Inland Revenue website) before you receive any schedular payments and provide it to the payer.\u00a0 The form is called a \u201cTax rate notification for contractors\u201d form and you will need to complete one for each payer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You use this form to tell each payer the withholding tax deduction rate you\u2019d like them to use for the schedular payment.\u00a0 The lowest rate is 10% for New Zealand resident taxpayers. The form includes a list of activities with standard rates of withholding tax. Remember these are suggestions only &#8211; you can elect to use another rate .\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If for some reason you don\u2019t complete an IR330C to let your payer know your tax rate, they will use the non-notified rate of 45%. You would rather avoid that, even though you would eventually get the over payment refunded by filing an end-of-year tax return.<\/span><\/p>\n<h2><b>How are schedular payments and withholding tax covered in your tax returns<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If you\u2019ve earned self-employed income, you will need to complete an IR3 individual tax return each year. You use this to record income from all sources and business-related expenses that can be claimed for tax purposes. Your income minus your expenses equals your net profit or loss.\u00a0 . You calculate your tax to pay on your net profit less losses brought forward, then subtract any tax already paid through PAYE (if you\u2019ve also been paid by an employer) and other tax credits including withholding tax. The result is your tax-to-pay or refund.<\/span><\/p>\n<h2><b>Top tips for schedular payments and withholding tax<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In this section we provide some tips to help you avoid a few mistakes people often make with schedular payments.<\/span><\/p>\n<h3><b>Avoid choosing a rate that\u2019s too low<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">It\u2019s almost impossible to choose exactly the right rate, because you probably don\u2019t know how much profit you\u2019ll earn during the year and what your overall tax rate will be. However, choosing a very low rate to put off paying Inland Revenue can have its perils::<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You may not have put enough aside during the year and may struggle to pay your tax bill.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If your tax bill (residual income tax) at the end of the year is more than $5,000, you\u2019ll have to start paying provisional tax. That will mean paying tax for the current year in installments during the year.<\/span><\/li>\n<\/ul>\n<h3><b>Take care with GST calculations<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you expect to earn more than $60,000 a year from self-employed income, <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/how-to-register-for-gst-in-new-zealand\/\">you have to register for GST<\/a>. That means you must include GST in your invoices to your customer on top of the schedular payment.\u00a0 You must also account for GST in your <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/a-beginners-guide-to-gst-and-gst-returns\/\">GST returns<\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here\u2019s an example, with nice round numbers, that\u2019s commonly used to explain this.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services ex GST: $1,000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15% GST: $150<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20% WT: &#8211; $200<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net payment received: $950 (Service charge plus GST and minus the withholding tax on the ex GST charge)\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A mistake can occur if you or the accounting software <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/gst-calculator\/\">calculates the GST<\/a> collected based on the $950 you received. This would be $123.91, but it should be $150.<\/span><\/p>\n<h3><b>Don\u2019t forget your other self-employed tax obligations<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Withholding tax on schedular payments is only an interim tax until your final tax liability is determined after filing an income tax return. You still have to take care of the other payments related to earning that self-employed income yourself. These include ACC payments, student loan repayments and <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/what-is-gst-getting-your-head-around-gst-in-new-zealand\/\">GST (if you\u2019re GST registered).<\/a> It\u2019s important to know what these will be and set money aside as you earn, whether or not you\u2019re also earning PAYE income from an employer.<\/span><\/p>\n<h2><b>Next steps<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">When you\u2019re earning <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/self-employment-tax-calculator\/\">self-employed income<\/a>, there\u2019s a lot you have to take care of that an employer normally does for their employees. It\u2019s important to talk with Afirmo, to ensure you have the best set up for your situation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Afirmo\u2019s tools make this really easy. The <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/our-tools\/business-profile\/\">Business Set up<\/a> and <a href=\"https:\/\/www.afirmo.com\/nz\/our-tools\/tax-software\/\">Tax Tegistration Tools<\/a> guide you to a great start. Then the <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/our-tools\/money-tool\/\">Money<\/a> and <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/our-tools\/tax-software\/\">Tax Tools<\/a> make it easy for you to stay on top of your invoicing, finances and tax obligations.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Best of all, Afirmo\u2019s not just for sole traders. If your business grows into a limited liability company or a partnership, Afirmo will keep supporting you all the way. <\/span><a href=\"https:\/\/www.afirmo.com\/nz\/our-tools\/\"><span style=\"font-weight: 400;\">Check out Afirmo\u2019s tools<\/span><\/a><span style=\"font-weight: 400;\"> today.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Although this means schedular payments are a bit like getting<\/p>\n","protected":false},"author":3,"featured_media":2048,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-2046","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-and-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What are schedular payments and withholding tax for contractors? | Afirmo NZ<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/what-are-schedular-payments-and-withholding-tax-for-contractors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are schedular payments and withholding tax for contractors? 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