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Schedular Payments Calculator (IR330C)

Work out your withholding tax for schedular payments as a contractor. Choose the right IR330C rate (10–48%) to avoid an end-of-year tax bill or refund.

Updated 2026-27 FYData stays on your deviceIRD sourced data

Disclaimer

This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available IRD data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.

Frequently Asked Questions

What is a schedular payment in NZ?
A schedular payment is a payment to certain types of contractors and self-employed workers from which the payer must withhold tax at source. Common categories include labour-hire workers (most ride-share, food delivery, and IT consultants placed via agencies), real estate agents, company directors, board members, commercial cleaners, gardeners, and entertainers. The contractor chooses their own withholding rate (between 10% and 48%) on form IR330C. Source: IRD — Schedular Payments (ird.govt.nz).
What WT rate should I choose on IR330C?
Pick the rate closest to your effective marginal tax rate. As a rough guide: under $14,000 income use 10.5%; $14,000–$48,000 use 17.5%; $48,000–$70,000 use 30%; $70,000–$180,000 use 33%; over $180,000 use 39%. The minimum is 10% for NZ residents (15% for non-residents). If you do not provide a valid IR330C, the no-notification rate of 45% applies. You can also apply to IRD for a special tax rate certificate if your situation is unusual. Source: IRD — IR330C.
Do I still pay ACC and KiwiSaver on schedular payments?
Schedular payment WT only covers income tax — it does not include ACC levies or KiwiSaver contributions. As a contractor you generally pay your own ACC levies (work levy + earner’s levy) directly to ACC after your tax return is filed. KiwiSaver contributions for schedular workers are voluntary — there is no employer match unless you negotiate it with the principal. Some labour-hire arrangements treat you more like an employee for KiwiSaver purposes. Source: ACC and IRD.

Schedular payments are payments made to certain types of contractors (such as labour-hire workers, real estate agents, and many independent professionals). The payer must withhold tax at a rate the contractor chooses on form IR330C, between 10% and 48%. This calculator helps you pick the right rate so you neither owe IRD a large bill nor over-pay throughout the year.

How this calculator works

Enter your expected annual schedular income and any other income. The calculator estimates your effective marginal tax rate (10.5% to 39%) and recommends an IR330C rate that closely matches it. The minimum WT rate is 10% (15% for non-resident contractors). If you do not provide a valid IR330C, the no-notification rate of 45% applies.

IR330C WT Rates (2026-27)

Minimum (NZ resident)10%
Minimum (non-resident)15%
Recommended (low income)10.5%–17.5%
Recommended (mid income)17.5%–30%
Recommended (high income)30%–39%
No-notification (no IR330C)45%

You can request a special tax rate certificate from IRD if your circumstances do not fit standard rates.

Worked Examples

Independent IT contractor earning $90,000/year, no other income

Recommended WT rate: 30%

  1. Annual schedular income: $90,000
  2. Marginal tax bracket: 33% on income above $70,000
  3. Effective rate on full $90,000: ~24% PAYE
  4. Choose 30% WT to leave a small refund cushion (covers ACC + KiwiSaver if applicable)

Built and maintained by Konstantin Iakovlev. Data sourced from the IRD and official New Zealand government sources.

Last updated:

Official Sources

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