[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301301-105":53,"doc-detail-301301-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","ir330c-tax-rate-notification-for-contractors-january-2024","IR330C - Tax rate notification for contractors - January 2024","","Tax rate notification for contractors IR330C, January 2024, explains how contractors should provide their details and select the correct tax rate when receiving schedular payments. It instructs the contractor to give the completed form to the payer and notes retention requirements for payers. It covers IRD number lookup, the required activity number and WT tax code, declarations and signature, and consequences of incomplete sections at the no-notification rate.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ir330c-tax-rate-notification-for-contractors-january-2024/301301/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/ir330c-tax-rate-notification-for-contractors-january-2024/301301.png","ImageObject",442,249,{"name":88,"@type":89},"\tJames","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should use the IR330C form and when?","Question",{"text":108,"@type":109},"Use IR330C if you are a contractor receiving schedular payments. 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If you receive schedular payments you will receive an invoice for your ACC levies directly from ACC.  \nOnce completed:  \nContractor Give this form to the person paying you.  \nPayer Do not send this form to Inland Revenue. You must keep this completed IR330C with your business records for seven years following the last schedular payment you make to the person or entity.  \n1. Your details  \nIRD number  \n(8 digit numbers start in the second box. )  \nIf you don’t have:  \n• your IRD number you can find it in myIR or on letters or statements from us.  \n• an [IRD number go to](IRD number go to ird.govt.nz/irdnumber)[ ird.govt.nz/irdnumber](IRD number go to ird.govt.nz/irdnumber) to find out how to apply for one.  \n2. Your tax rate  \nYou must complete a separate Tax rate notification for contractors- IR330C for each source of contracting income Refer to the flowchart on page 2 and enter your tax rate to one decimal point here. %  \nRefer to the table on page 3 and enter your schedular payment activity number here. Your tax code will always be: WT  \n3. Declaration  \nName  \nDesignation or title (if applicable)  \nSignature  \nFor example, director, partner, executive office holder, manager, duly authorised person  \n|  | |  2  0  |\n| --- | --- | --- |\n\nDay Month Year  \nGive this completed form to your payer. If you don’t complete sections 1 and 3 your payer must deduct tax from your pay at the no-notification rate of 45%, except for non-resident contractor companies where it’s 20%.  \nPrivacy  \nRESET FORM  \nMeeting your tax obligations means giving us accurate information so we can assess your liabilities or your entitlements under the Acts we administer. We may charge penalties if you don’t.  \nWe may also exchange information about you with:  \n• some government agencies  \n• another country, if we have an information supply agreement with them  \n• Statistics New Zealand (for statistical purposes only).  \nIf you ask to see the personal information we hold about you, we’ll show you and correct any errors, unless we have a lawful reason not to. Contact us on 0800 377 774 for more information. For [full details of our privacy policy go to](full details of our privacy policy go to ird.govt.nz/privacy)[ ird.govt.nz/privacy](full details of our privacy policy go to ird.govt.nz/privacy)  \nSchedular payments are payments made to people who are not employees but are contractors. This includes independent contractors, labouronly contractors and self-employed contractors. You’re receiving schedular payments if you’re not an employee and the type of work you’re receiving a payment for is an activity listed on page 3.  \nIf you aren’t ordinarily required to have tax deducted from payments you receive you can choose to have tax deducted. This will be treated asschedular payments, if the person paying you agrees. You will need to get their agreement in writing.  \nUse the flow chart below to work out what tax rate to use  \n\n| Are you a nonresident entertainer or professional sportsperson visiting New Zealand? | No |  | Do you have a\u003Cbr>tailored tax rate\u003Cbr>certificate?\u003Cbr>(see A) |  | No | Are you a nonresident for tax purposes or do you hold a temporary entry class visa? | No |  | Do you want to\u003Cbr>choose your\u003Cbr>tax rate? | No | Use the standard tax rate for the activity type you do (page 3) |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |  |  |  |\n\nIf you have a tailored tax rate (TTR) enter this on page 1 and show your original TTR certificate to your payer.  \nA TTR is a tax rate worked out to suit your individual circumstances. You may want a TTR if the minimum tax rate that applies to you will result in you paying too much tax. For example, if you have business","cbCais8VXallv3H8","https://ap.wps.com/l/cbCais8VXallv3H8","pdf",83301,"English","# Contractor Tax Rate Notification (IR330C)\n## Your details (IRD number)\n## Your tax rate (WT code, activity number, one decimal)\n## Declaration (name, designation, signature, date)\n## Giving the completed form and tax deduction rules\n## Privacy and information sharing\n## How to work out the tax rate (flow chart, TTR, COE, non-residents)","[{\"question\":\"Who should use the IR330C form and when?\",\"answer\":\"Use IR330C if you are a contractor receiving schedular payments. If you receive salary or wages as an employee, use the Tax code declaration IR330 form instead.\"},{\"question\":\"What should the contractor do after completing IR330C?\",\"answer\":\"Give the completed form to the person paying you. The payer must not send it to Inland Revenue and must keep the completed form with business records for seven years after the last schedular payment.\"},{\"question\":\"What happens if sections 1 and 3 are not completed?\",\"answer\":\"The payer must deduct tax from your pay at the no-notification rate of 45%. For non-resident contractor companies, the rate is 20%.\"}]","IR330C - Tax rate notification for contractors - January 2024 | PDF",1789780914]