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IR3 Question 12 Schedular payments

Schedular payments are generally payments made to people who are not employees but are employed on a contract basis. All ACC personal service rehabilitation payments which are paid by ACC or your employer are classified as schedular payments. Different tax rates apply to schedular payments, depending on the work done. A full list is available in the PAYE tables (IR340 and IR341) and on the back of the Tax rate notification for contractors (IR330C).

People who receive schedular payments will receive a summary of income (SOI) detailing their schedular payments received and the tax deducted. If your SOI shows total schedular income over $200, you must file an IR3 return.

ACC personal service rehabilitation payments

If you are an ACC client or caregiver and received ACC personal service rehabilitation payments, read the information at IR3 ACC personal services rehabilitation payments before you complete Question 12.

Question 12A Total tax deducted

This is the total amount of tax deducted from schedular payments you received during the year.

The amount in this box should also include any amount of tax deducted from schedular payments made to a close company which has been transferred directly to you as a shareholder-employee.

Question 12C Expenses related to schedular payments

Show any expenses you can claim against this income here. Don’t include it with other expenses at Question 26.

Question 12D Net schedular payments

This is the total gross schedular payments shown at Box 12B, less any expenses being claimed at Box 12C.

Mineral mining tax credit

Include in Box 12A the amount of refundable tax credit being claimed where a tax loss is incurred on disposal of land or claiming rehabilitation expenditure. Include the amount of tax loss in Box 12D.

What to show on your return

Copy the total tax deducted (Box 12A) and gross payments (Box 12B) from your SOI to the same box numbers of your return.

Add up the expenses related to your schedular payments and print the total in Box 12C. Subtract Box 12C from Box 12B and print the result in Box 12D.

If you’re registered for GST, your gross schedular payment may include GST. Enter the GST-exclusive amount at Question 12B.

Shareholder-employee salary

If you received a shareholder-employee salary with no PAYE deducted, show the amount at Question 21.

ACC levies

You’ll have to pay ACC levies on schedular payments. ACC will invoice you for these.

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