Depends on the nature of the business.
http://www.ird.govt.nz/payroll-employers/make-deductions/withholding-tax/emp-deductions-salaries-wt-activities.html
You can still use 20%. Anyway, once the contractor file their tax return, they will get refund or pay tax according to their total taxable income for the whole year.作者: d_tsai 时间: 2010-10-1 00:34:23
personal income tax rate會變作者: John.G 时间: 2010-10-1 02:20:15