Who gets schedular payments?

Contractors doing certain activities or services, or contractors working in certain industries.

A contractor can be an individual, partnership, trust or company. Contractors can be New Zealand tax residents or non-resident taxpayers.

Some examples of contractors getting schedular payments are:

• an IT project manager contracted by a recruitment agency (labour hire business) to one of the agency's clients
• a builder contracted to a labour hire business
• a freelance journalist paid to write a magazine article
• an insurance agent or salesperson paid commission
• a company director paid directors’ fees
• a commercial cleaning partnership paid by a local business to clean their offices
• companies contracted to supply labour to the agricultural, horticultural or viticultural sectors
• non-resident contractors, entertainers and sportspeople.

Some prize money won in competitions may also be schedular payments.