IR330 form — Tax code declaration
Tells your employer which tax code to use so the right amount of PAYE comes out of each pay.
The three things that matter
| If you don't hand one in | 45% PAYE under tax code ND, plus ACC earners' levy |
|---|---|
| Who you give it to | Your employer or payer — not Inland Revenue |
| When | Before your first pay, and again whenever your circumstances change |
Who needs to complete it
- Everyone starting a new job, before their first pay run.
- Anyone whose circumstances changed — a second job ended, a student loan started or finished, or they became eligible for the Independent Earner Tax Credit.
- People receiving NZ Superannuation, a Veteran's Pension, ACC weekly compensation or a student allowance — the payer needs a tax code the same way an employer does.
Filling it in, section by section
Section 1 — Your details
Full name and IRD number. Get the IRD number right: an employer who files an Employment Information return against a wrong or missing IRD number causes the pay to be taxed at the non-declaration rate and can leave your income unmatched in myIR.
Section 2 — Your tax code
Work through the flowchart on the form to land on one code. It checks whether this is your main or highest-earning job, whether you are a New Zealand tax resident, your annual income, payments that rule out the Independent Earner Tax Credit, and whether you have a student loan. Add the "SL" suffix if you have a student loan; secondary-job codes are chosen on TOTAL annual PAYE income across every source, not the income from this job alone.
Section 3 — Declaration
Sign and date. An unsigned form is an incomplete form, and an incomplete form is treated as no form at all.
Filled in: a worked example
Aroha is starting a full-time salaried job. It is her only job, she has a New Zealand student loan, and neither she nor her partner receives Working for Families, NZ Super, a veteran’s pension or a main benefit.
| On the form | What goes in it | Why |
|---|---|---|
| Section 1 — Your details | First name(s) in full, family name, IRD number | The IRD number is the one part your employer cannot look up for you. Get it from myIR before your first day. |
| Section 2 — Your tax code | ME SL | The page-2 flowchart, in order: this is her main and highest source of salary, she is a New Zealand tax resident, her annual net income falls inside the Independent Earner Tax Credit band, and she receives none of the payments that rule ME out. That reaches ME; the student loan question at the end of the branch adds SL. |
| Section 3 — Declaration | Signature and date | An unsigned form is not a declaration. Sections 1, 2 and 3 must all be complete, or the non-notified rate applies as if no form had been given at all. |
Then what? Aroha gives the form to her employer — not to Inland Revenue. On receiving it the employer must change her tax code, and must keep the form on file for seven years after her last pay.
What goes wrong
| Mistake | What it costs you |
|---|---|
| Not handing it in at all, or handing it in unsigned. | The employer must deduct PAYE at the non-declaration rate under tax code ND, plus the ACC earners' levy on top. You get the overpayment back at year end, but you fund it in the meantime. |
| Using M on two jobs at once. | Both employers tax as though theirs is your only income, so both under-deduct and you end up with a bill at the automatic assessment. Only your main or highest-earning job gets a primary code. |
| Picking a secondary code from what THIS job pays. | Secondary codes are banded on your total annual PAYE income: every job plus any NZ Super, main benefit, weekly ACC compensation or student allowance, but not rent or interest. Choosing SB because the side job is small, when total income sits in a higher band, under-deducts all year. |
| Choosing ME while receiving Working for Families, a main benefit or NZ Super. | ME claims the Independent Earner Tax Credit, which those payments disqualify you from. The credit gets clawed back in the year-end assessment. |
| Forgetting the SL suffix after a student loan starts. | Repayments do not come out through payroll, arrears build against the loan, and interest or late-payment charges can follow for overseas-based borrowers. |
If something changes after you've handed it in
The IR330 is not a one-off. These are the situations that send you back to it, and what each one actually requires.
- You take out a student loan, or you finish paying one off
- Give your employer a new IR330 with the corrected code. Nothing goes to Inland Revenue.
- You start or stop qualifying for ME / ME SL
- A new IR330. Eligibility ends the moment you start receiving Working for Families, a main benefit, NZ Super or a veteran’s pension, or your partner starts receiving Working for Families — whatever your income is.
- Your second job’s pay changes enough to move you between secondary codes
- A new IR330 for that job. One code per source of income, and a separate declaration for each source — never one form covering two jobs.
- The standard codes take too much tax, or not enough
- Apply for a tailored tax code in myIR or on a Tailored tax code application (IR23BS). Once you have the certificate, enter STC as your tax code and show your employer the certificate.
- Your employer says your old tax code still stands
- It does not. The form is explicit: when an employee gives you this form, you must change their tax code, even if you have been given different advice in the past.
Work out the numbers first
The IR330 only records a decision — these do the arithmetic behind it.
Frequently asked questions
What is the IR330 form used for?
Tells your employer which tax code to use so the right amount of PAYE comes out of each pay.
Where do I get the IR330 form?
Download the current August 2026 edition straight from Inland Revenue: IR330 PDF on ird.govt.nz. Give the completed form to your employer or payer — not to Inland Revenue. Your employer keeps it on file for seven years. Most payroll systems now collect the same information electronically when you onboard, which counts as the declaration.
Not handing it in at all, or handing it in unsigned — what happens?
The employer must deduct PAYE at the non-declaration rate under tax code ND, plus the ACC earners' levy on top. You get the overpayment back at year end, but you fund it in the meantime.
Using M on two jobs at once — what happens?
Both employers tax as though theirs is your only income, so both under-deduct and you end up with a bill at the automatic assessment. Only your main or highest-earning job gets a primary code.
Picking a secondary code from what THIS job pays — what happens?
Secondary codes are banded on your total annual PAYE income: every job plus any NZ Super, main benefit, weekly ACC compensation or student allowance, but not rent or interest. Choosing SB because the side job is small, when total income sits in a higher band, under-deducts all year.
Choosing ME while receiving Working for Families, a main benefit or NZ Super — what happens?
ME claims the Independent Earner Tax Credit, which those payments disqualify you from. The credit gets clawed back in the year-end assessment.
Forgetting the SL suffix after a student loan starts — what happens?
Repayments do not come out through payroll, arrears build against the loan, and interest or late-payment charges can follow for overseas-based borrowers.
How do I change my IR330 after I've handed it in?
Give your employer a new IR330 with the corrected code. Nothing goes to Inland Revenue. Most changes work the same way — see the full list of triggers on this page.
Other IRD forms
IR330C — Tax rate notification for contractors
Tells the payer what withholding rate to deduct from schedular payments to a contractor.
KS2 — KiwiSaver deduction form
Tells your employer which KiwiSaver contribution rate to deduct from your pay.
IR526 — Tax credit claim form (donations)
Claims the donation tax credit for gifts of money made to approved donee organisations.
IR3R — Rental income schedule
The rental property schedule that attaches to an IR3 return, setting out income and expenses per property.
IR334 — Employer registration
Registers a business as an employer so it can file payday returns and pay PAYE.
See the IRD forms index, or browse every form on ird.govt.nz.