IR330
April 2019
Tax code declaration
Use this form if you’re receiving salary or wages as an employee.
If you’re a contractor or use a WT tax code, you’ll need to use the Tax rate notification
for contractors (IR330C) form.
Once completed:
Employee
Give this form to your employer.
If you receive a payment such as a benefit or superannuation, return this form to Work and Income.
Employer
Do not send this form to Inland Revenue. You must keep this completed IR330 with your business records for seven years
following the last wage payment you make to the employee.
When an employee gives you this form you must change their tax code, even if you have received different advice in the past.
1 Your details
First name/s (in full) Family name
IRD number (8 digit numbers start in the second box. )
2 Your tax code
You must complete a separate Tax code declaration (IR330) for each source of income
Choose only ONE tax code Refer to the flowchart on page 2 and then enter a tax code here.
If you’re a casual agricultural worker, shearer, shearing shed-hand, recognised seasonal worker, election day worker or have a
tailored tax code refer to “Other tax code options” at the bottom of page 2, choose your tax code and enter it in the tax code circle.
3 Declaration
Signature
2 0
Day Month Year
Give this completed form to your employer. If you don't complete Questions 1, 2 and 3, your employer must deduct tax from your pay at the
non-notified rate of 45 cents (plus earners' levy).
Privacy
Meeting your tax obligations means giving us accurate information so we can assess your liabilities or your entitlements under the Acts we
administer. We may charge penalties if you don't.
We may also exchange information about you with:
some government agencies
another country, if we have an information supply agreement with them
Statistics NewZealand (for statistical purposes only).
If you ask to see the personal information we hold about you, we'll show you and correct any errors, unless we have a lawful reason not to.
Contact us on 0800 377 774 for more information. For full details of our privacy policy go to www.ird.govt.nz (keyword: privacy).
RESET FORMRESET FORM
click to sign
signature
click to edit
Salary and wages – main or highest source of income
Choose your tax code here if you receive salary or wages. See secondary income and other tax code options below for secondary jobs or income
from other sources
Yes
Yes
Yes
No
No
No
2
Do you
receive an
income
tested
benefit?
Is this tax
code for
your main
or highest
source of
income?
No
Are you a
NewZealand
tax resident?
- see note 3
M
Read note1
on page3
Yes
ME SL
Yes
Yes
Yes No
No
ME
Is your annual income likely
to be between $24,000 and
$48,000? - see note 4
Are you or your partner entitled
to Working for Families Tax
Credits or an overseas equivalent
or do you receive NZ Super,
veteran's pension or an overseas
equivalent? - see note 5
Do you have a
NewZealand
student loan?
Yes
No
M
M SL
SB SL
S SL
SH SL
ST SL
SB
S
SH
ST
Is your annual
income from all
sources likely to be
$14,000 or less?
Is your annual
income from all
sources likely to be
between $14,001
and $48,000?
Is your annual
income from all
sources likely to be
between $48,001
and $70,000?
Do you
have a
student
loan*?
Do you
have a
student
loan*?
Do you
have a
student
loan*?
Do you
have a
student
loan*?
Read
note 6
Casual agricultural workers,
shearers or shed-hands
(see note 7)
CAE
Election day workers
EDW
Recognised seasonal workers
(see note 8)
NSW
Tailored tax code
(see note 9)
STC
No
Do you have
a New Zealand
student loan?
No
Yes
Other tax code options:
Use the tax code shown if you receive any of the
following types of income or you have a tailored
tax code
Is this tax
code for
the income
tested
benefit?
Secondary income
Use this flow chart for your secondary income source
When you've worked out your tax code, enter it in the tax code circle at Question 2 on page 1.
* Relates to New Zealand student loans only
Yes
No
Yes
No
Read
note 6
Yes
No
Yes
No
Yes
No
Yes
No
Read
note 1
3
Important: You may need to change your tax code if your circumstances change during the year. For example:
you take out a student loan or pay it off
start or stop being eligible to use ME or ME SL (see note 5 below)
you have a second job and your income decreases or increases, changing the code you should be using.
Notes to help you complete this form
1. If you receive a benefit from Work and Income (other than a student allowance, NZ Super or Veterans Pension) you must use the
M” tax code for this income. You must use the secondary income section on page2 to work out your tax code for any other
taxable income.
If you choose a secondary tax code of “S” or “S SL” and you’ll earn more from your secondary job than your benefit, you may pay
more tax than you’re required to for that job. You can apply for a tailored tax code so that the right amount of tax is deducted
- see note 9 for more information about tailored tax codes.
2. Source of income means income such as salary, wages, weekly accident compensation payments, NZ Super, Veterans weekly
compensation, Veterans Pension or student allowance.
3. You are a New Zealand tax resident in any of these situations:
You’ve been in New Zealand for more than 183 days in any 12-month period and haven’t become a non-resident.
You have a permanent place of abode in New Zealand.
You’re away from New Zealand in the service of the New Zealand Government.
4. Your annual income is your total income (before tax is deducted) from all sources, from 1 April to 31 March, excluding losses carried
forward from a previous year.
5. If you or your partner are entitled to receive Working for Families Tax Credits (WfFTC) or an overseas equivalent, or if you receive
NZ Super, Veterans Pension or an overseas equivalent of any of these, your tax code is “M” (or “M SL” if you have a student loan).
You’re not eligible to use “ME” or “MESL.
For more information about WfFTC go to www.ird.govt.nz
6. You may be eligible for a repayment deduction exemption on your salary and wage income if you:
have a student loan
are studying full-time in New Zealand
expect to earn below the annual repayment threshold from all sources
earn above the pay-period repayment threshold.
If you have a student loan and you choose “SB SL” or “S SL” for your tax code, you may pay more towards your student loan than
you need to. If you earn under the pay period repayment threshold from your main job, you can apply for a special deduction rate
to reduce your student loan repayment deductions on your secondary earnings.
For more information about repayment deduction exemptions and special deduction rates go to www.ird.govt.nz/studentloans
If you already have a repayment deduction exemption or special deduction rate for your student loan but your circumstances have
changed, you’ll need to update your details so we can check you’re still eligible. You can do this at www.ird.govt.nz or by calling
0800227774.
7. Casual agricultural workers are people engaged in casual seasonal work on a day-to-day basis, for up to three months. This includes
shearers and shearing shed-hands.
8. If you are a recognised seasonal worker or hold a work visa as foreign crew of a vessel fishing New Zealand waters, you will use the
NSW” code. Recognised seasonal workers must be employed by a registered employer under the Recognised Seasonal Employers’
Scheme and are employed in the horticulture or viticulture industries. You must have a Recognised Seasonal Employer Limited
Visa/Permit. See www.immigration.govt.nz (search keyword: seasonal).
9. If you have a current tailored tax code certificate, enter “STC” as your tax code on page 1 and show your original tailored tax code
certificate to your employer.
A tailored tax code is a tax deduction rate worked out to suit your individual circumstances. You may want one if the regular
tax codes will result in you not paying enough tax or paying too much. For more information go to www.ird.govt.nz or contact
us on 0800 227 774. You can apply for a tailored tax code in myIR or complete a
Tailored tax code application (IR23BS)
form.
Go to www.ird.govt.nz (search keyword: IR23BS).
10. If you need help choosing your tax code go to www.ird.govt.nz or contact us on 0800 227 774.
4