How it works
Applies the selected schedular withholding rate to the gross payment. Applies to specified activities and contractor arrangements. Rates can depend on forms and agreements in place.
Default20% for many contractors
No IR330C45% default
Schedular Payments (WT Tax) Calculator NZ
Use this NZ schedular payments calculator to estimate contractor withholding tax using default schedular rates or the no-IR330C fallback rate.
Use the calculator
Use the live tool above to enter your figures, compare outcomes, and sense-check the result before you rely on it for planning. This page is built for contractors, labor-hire users, and payers dealing with schedular withholding in New Zealand.
- No IR330C can sharply increase withholding.
- Gross contract amount and rate both matter.
- This is a withholding estimate, not full tax settlement.
Official IRD guidance
Check the official IRD guidance for the latest published rules, thresholds, timing, and definitions that apply to Schedular Payments (WT Tax).
Open official guidance
www.ird.govt.nz/income-tax-calculator/withholding-taxes/schedular-payments
Disclaimer
This calculator provides estimates only and does not replace official IRD calculations.
- Uses the default 20% or 45% no-IR330C rate.
- Treats the whole amount as subject to schedular withholding.
- Does not handle custom rate approvals.
Frequently asked questions
What default rate is shown here?
The widget uses the 20% default rate and the 45% no-IR330C fallback.
Why is there a much higher fallback rate?
Without the proper form, withholding can rise sharply under the prompt settings.
How do I use this Schedular Payments (WT Tax) tool?
Use the live tool above, enter the amounts that match your situation, and review the estimate together with the official guidance linked on this page.
Does this replace official IRD calculations?
No. This calculator or guide provides estimates and general information only, so you should still confirm the final position with official IRD guidance or professional advice where needed.
Where can I verify this with IRD?
Use the official guidance linked on this page to check the published rules, thresholds, filing expectations, and definitions that apply to Schedular Payments (WT Tax).