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Accident Compensation Act 2001

Management of the Scheme - General levy provisions

231: Mixed earnings as employee and self-employed person

You could also call this:

"Rules for paying levies when you earn money as both an employee and self-employed person"

If you earn money as both an employee and a self-employed person in a tax year, this is what you need to know:

If the money you earn as an employee is more than the highest amount set for the earner levy, you don't have to pay the levy on the money you earn from being self-employed.

If the money you earn as an employee is less than the highest amount set for the earner levy, you'll need to pay the levy on some of your self-employed earnings. The amount you pay the levy on will be whichever is less: either the highest amount set for the levy minus what you earned as an employee, or all of your self-employed earnings.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM102871.

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Part 6Management of the Scheme
General levy provisions

231Mixed earnings as employee and self-employed person

  1. This section applies to persons who, in a tax year, have both earnings as an employee and earnings as a self-employed person.

  2. If such a person's earnings as an employee for the tax year exceed the specified maximum in relation to the earner levy, the person is not obliged to pay the levy on the person's earnings as a self-employed person for the tax year.

  3. If the person's earnings as an employee for the tax year do not exceed the specified maximum, the levy payable is to be calculated on the basis of an amount equal to the lesser of—

  4. the specified maximum for the earner levy reduced by the person's earnings as an employee for the tax year; and
    1. the person's earnings as a self-employed person for the tax year.

      1. Repealed

      2. Repealed
      Notes
      • Section 231(1): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
      • Section 231(2): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
      • Section 231(3): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
      • Section 231(3)(a): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
      • Section 231(3)(b): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
      • Section 231(4): repealed, on , by section 35 of the Accident Compensation Amendment Act 2010 (2010 No 1).
      • Section 231(5): repealed, on , by section 35 of the Accident Compensation Amendment Act 2010 (2010 No 1).