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Rate for Withholding in Labour hire

The withholding tax rate notification for contractors 1, Schedular payment tax rates(Pg 3), Activity number 19 is Payment by a labor-hire business to any person(eg individual, partnership, trust or company) performing work or service directly for a client of the labour hire business or a client of another person, under a labour hire arrangement. 

The standard rate prescribed is 20 percent.

1. https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir300---ir399/ir330c/ir330c-2019.pdf