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Welcome to the comprehensive source of per diem information for techos’, actors, directors and producers.
There are two methods of payment and accounting for per diems. The conventional method is where per diems are taxed and the contractor keeps all receipts and invoices for meals and incidentals. These allowable expenses are then claimed on GST and end-of-year tax returns.
The alternative “exemption” method allows for an amount of up to $60.00 per day to be paid (depending on the meals provided by the production company) without the contractor keeping receipts and invoices for meals and incidentals.
In both methods, the principle remains that per diems are gross taxable income. An invoice must be supplied to the production company by the contractor and production company must declare the payment as gross income to the IRD on the production companies monthly IR348 return.
The Technicians’ Guild has produced a Per diem Guide (after consultation with the Inland Revenue Department (IRD) and production accountants and a Per diem Q&A page to help with misunderstandings and difficult questions. Please contact the Guild if you have any questions not covered in the guide or Q&A.
NZF&VTG Per Diems Guide (PDF 116kb)
NZF&VTG Per Diem Q&A Factsheet (PDF 108kb)
The IRD determination describing the alternative "exemption" method is published on page 14 of the IRD Technical Information Bulletin, Volume 15, No 8, August 2003:
IRD TIB, Volume 15, No 8, August 2003 (PDF 270kb)
Information on the filing of IR 238 Employer Monthly Schedule using the alternative "exemption" method:
IRD Payroll News, Issue 56, September 2003 (PDF 360kb)
The IRD has a screen production industry specific section on its web site:
www.ird.govt.nz/industry-guidelines/screen-production
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