Tax rate notification for contractors
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Tax rate notification for contractors
Form Number: IR330C / Form Code: IR330C
About this Form
Schedular payments are payments made to contractors who perform certain activities. Tax is deducted from these payments but they’re different to salary or wage payments. The Tax rate notification for contractors – IR330C lists the activities which schedular payments can be paid for.
When to use this form
Use this form if you’re a contractor receiving schedular payments.
If you’re receiving salary or wages as an employee, you’ll need to use the Tax code declaration (IR330) form.
If you receive schedular payments you will receive an invoice for your ACC levies directly from ACC.
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