About this Form

Complete this form if you are in business and want a PAYE exemption on schedular payments you receive. This service can also be completed online.

When to use this form

Certificates of exemption are only issued to those who:

1. have identified themselves as being in business, and
2. are in receipt of income that is subject to deductions under schedule 4 of the Income Tax Act 2007 (under section RD 8 of the Income Tax Act 2007 this – does not include a payment that is essentially salary or wages if a master/ servant relationship exists between employer and worker. If a master/servant relationship exists, employers are required to deduct PAYE from all remuneration paid to their employees), and
3. have a good record of filing returns and making payments.

What you will need

An exemption application can be completed in myIR:

• Individuals need to use the tailored tax application
• Non-individuals need to attach a paper application (Request for PAYE exemption on schedular payments – IR332) to a myIR secure email.

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