COVID-19 Resurgence Support Payments (RSP)

As at 1 December 2021

The Resurgence Support Payment (RSP) is a payment to help support viable and ongoing businesses or organisations due to a COVID-19 alert level increase to level 2 or higher.

Payment Periods

  • The first 3 affected revenue periods are:

    • 1st RSP - 17 August 2021 to 1 November 2021.

    • 2nd RSP - 8 September 2021 to 1 November 2021.

    • 3rd RSP - 1 October 2021 to 1 November 2021.

  • The affected revenue periods for payments 4, 5 and 6 are:

    • 4th RSP – starting 22 October 2021.

    • 5th RSP – starting 5 November 2021 (payment at an increased rate).

    • 6th RSP - starting 19 November 2021 (payment at the increased rate).

    For each of the 4th, 5th, and 6th RSPs, the affected revenue period ends on the close of the day before any area of New Zealand moves to the COVID-19 Protection Framework.

    Applications for the 4th, 5th and 6th payments will then close the first working day that is 6 weeks after the end of the affected revenue period (set out above).

Eligibility

  • Businesses and organisations including self-employed people

  • Anywhere in the country

  • Incur a loss of 30 percent of revenue or a 30% decline in capital raising ability over a 7-day period compared with a typical 7-day revenue period in the 6 weeks prior to the increase from alert level.

  • Eligible businesses may apply to receive the lesser of:

  • $1500 plus $400 per full-time equivalent employee, up to a maximum of 50 full-time employees (so up to a total of $21,500)

    OR

  • four times (4x) the actual revenue decline experienced by the applicant.

Receiving any other Government COVID-19 support does not affect eligibility for the RSP.

Tax Implications

  • Payments received under the RSP are not subject to income tax.

  • Expenditure funded by payments under the RSP is not deductible.

  • GST-registered businesses will return GST on payments received under the RSP.

  • These businesses will be able to claim input tax deductions for expenditure funded by payments under the RSP.

  • The payment must be used to cover business expenses such as wages and fixed costs.