Invoicing and payment

Fee rate and model

Payment for providing a s 40 report is available for reports requested by a coroner on or after 1 July 2022.

The Regulations set out:

  • the fee rate: $200 (+GST) per hour
  • the fee model: calculated on a pro rata basis, rounded up to the nearest minute, and capped at 4 hours
  • that doctors in private practice can be paid for writing a s 40 report. Doctors paid by a DHB or other agency to write s 40 reports as part of their duties are excluded from payment

Information to include in your invoice

Please ensure that your invoice includes the following information:

  • The Ministry Reference Number C35400
  • Is addressed to the Ministry of Justice
  • Date
  • Your contact information (name, address, email and contact phone number)
  • A description of services, including the time spent completing the s 40 report
  • The CSU number (found in the notice to provide report)
  • The name of the deceased
  • GST number (if applicable)
  • A total, clearly showing whether the invoice is GST inclusive or exclusive
  • The bank account name and number to make the payment to

Calculating on a pro rata basis

The pro rata calculation for the total amount owed (excluding GST) is:

  • Total minutes spent completing the s 40 report divided by 60 (minutes), multiplied by 200 ($).
Calculation example

The calculation for a s 40 report completed in 83 minutes (1 hour 23 minutes) at $200 per hour is:

  • 83 / 60 = 1.3833333333
  • 1.3833333333 x 200 = 276.66666666
  • Total payable (excluding GST) = $276.67

Maximum amount payable per report

The maximum amount payable per report is for 4 hours at $920 (GST inclusive).

Calculation example
  4 hours (maximum) 6 hours (exceeds the maximum)
  240 / 60 = 4 360 / 60 = 6
  4 x 200 = 800 6 x 200 = 1,200
  +GST = 920 +GST = 1,380
Maximum amount payable $920.00 $920.00

Invoice template

There is no set (prescribed) invoice that you must use. However, Ministry of Justice invoice templates are available if needed. If you choose to use your own invoice template, please ensure it contains all the required information.

Submitting an invoice for the first time

If you are submitting an invoice to the Ministry of Justice for the first time, you will need to be set up as a creditor. Please submit a completed creditor form and proof of your bank account with your invoice.

The proof of bank account must be in a format that cannot be edited and include the bank logo, account number and account name. For example:

  • A pre-printed bank deposit slip
  • A cropped image of a bank statement with the bank logo, account number and account name visible
  • A verified printout from your local bank branch
  • Creditor form [PDF, 192 KB]

Submitting your invoice

It is preferred that you submit your completed invoice, creditor form and proof of bank account (if this is the first time you are submitting an invoice) at the same time you submit your completed s 40 report.

Information about where to send your report is included in the s 40 report request letter.

If you wish to submit an invoice separately, please send it to ensuring you clearly state the CSU number (found on the notice to provide report) and name of the deceased.


The Ministry of Justice will aim to make payment within 10 business days of receiving a s 40 report and correctly completed invoice.


For queries about the request for a s 40 report, please contact the Case Manager listed in the s 40 report request letter.

For queries about invoicing and payment, please email

Please ensure that you include the following details when you make contact:

  • Your name
  • The CSU number (found in the notice to provide report)
  • Invoice number
  • Creditor number (if you have submitted an invoice to the Ministry of Justice before).