How to Fill Out the IR330C Form for Contractors

Understanding the IR330C Form

The IR330C form is specifically for contractors who are paid via schedular payments, which include certain commission-based and labour-only services. Examples include recruitment agencies, construction companies and film studios. The IR330C ensures that the correct amount of tax is deducted from your payments.

The IR330C form can be filled out on your computer and saved as a PDF, or you can print the form and fill it out manually. Once completed, provide the IR330C to your employer.

Step-by-Step Guide to Completing the IR330C

1. Your Details:
   • Full Name: Enter your full legal name.
   • IRD Number: This is your tax identification number in New Zealand. If you don’t know it, you can find it in your myIR account or on any letters or statements from the IRD. If your IRD number is 8 digits, start from the second box from the left.
2. Your Tax Rate:
   • Determine Your Rate: Use the flowchart provided on the second page of the form to work out your correct tax rate. You can enter a rate with one decimal place. This is the tax rate that your employer will use to deduct tax from your pay. The lowest percentage you can enter is 10% (15% for non-residents). The flowchart provided is a guide only and you can use any rate that you want as long as it’s above the minimum.
     
     Tax Rate Flow Chart

     
     

   • Activity Number: On page three of the IR330C, locate your activity type from the list and enter the corresponding number. This involves noting what specific service you provide, such as consultancy or labour. If you don’t see your exact service, choose the closest one. The activity number doesn’t affect the overall amount of income tax you pay.
     Activities and Tax Rates

     Activity number	Activity description	Standard tax rate – %
     1	ACC personal service rehabilitation payments	10.5
     2	Agricultural contracts for maintenance, development, or other work on farming or agricultural land (not to be used where CAE code applies)	15
     3	Agricultural, horticultural or viticultural contracts in connection with fruit crops, orchards, vegetables or vineyards	15
     4	Apprentice jockeys or drivers	15
     5	Cleaning office, business, institution, or other premises (except residential) or cleaning or laundering plant, vehicle, furniture etc	20
     6	Commissions to insurance agents and sub-agents and salespeople	20
     7	Company directors’ (fees)	33
     8	Contracts wholly or substantially for labour only in the building industry	20
     9	Demonstrating goods or appliances	25
     10	Entertainers (New Zealand resident only) such as lecturers, presenters, participants in sporting events, and radio, television, stage and film performers	20
     11	Examiners (fees payable)	33
     12	Fishing boat work for profit-share (supply of labour only)	20
     13	Forestry or bush work of all kinds, or flax planting or cutting	15
     14	Freelance contributions to newspapers, journals (eg, articles, photographs, cartoons) or for radio, television or stage productions	25
     15	Gardening, grass or hedge cutting, or weed or vermin destruction (for an office, business or institution)	20
     16	Honoraria	33
     17	Modelling	20
     18	Non-resident entertainers and professional sportspeople visiting New Zealand	20
     19	Payment by a labour hire business to any person performing work or services directly for a client of the labour hire business	20
     20	Payments for: – caretaking or acting as a guard – mail contracting – milk delivery – refuse removal, street or road cleaning – transport of school children	15
     21	Proceeds from sales of: – eels (not retail sales) – greenstone (not retail sales) – sphagnum moss (not retail sales) – whitebait (not retail sales) – wild deer, pigs or goats or parts of these animals	25
     22	Public office holders (fees)	33
     23	Shearing or droving (not to be used where CAE code applies)	15
     24	Television, video or film: on-set and off-set production processes (New Zealand residents only)	20
     25	Voluntary schedular payments	20
     26	Non-resident contractor (and not a company)	15
     27	Non-resident contractor (and a company)	15

   • Remember, your tax code will always be “WT” (Withholding Tax) if you’re receiving schedular payments.
3. Declaration:
   • Name: Enter your name again as you did for section 1.
   • Designation or Title:  Enter your business title, such as “contractor” or “consultant.” You can also leave this blank if you’re a sole trader.
   • Signature: Sign the form. Electronic signatures are accepted.
   • Date: The date you filled in the form. 
4. Giving the Form to Your Payer:
   • Once completed, provide the IR330C to your payer. They will keep it on record and you don’t need to sent it to the IRD.

Mistakes to Avoid

Although withholding tax is paid on your behalf during the year, it is only an estimate of your total income tax. You still need to complete an income tax return at the end of the tax year. And you will still need to pay some income tax, or receive a refund, depending on how accurate the withholding tax estimate has been.

Additional to income tax, you will also need to pay GST if your income is over $60,000 a year. And you will need to pay ACC levies once a year. Both GST and ACC are not included in the withholding tax that is deducted from your pay.

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