No-Notification Rate

If you start a new job without providing a completed IR330 tax code declaration form, your employer is legally required to apply the no-notification rate — the highest applicable withholding rate — to your pay. For most employees, this means 45% is deducted from your wages, significantly more than you would normally owe.

The no-notification rate exists as a safeguard to prevent under-deduction of tax. It ensures IRD collects at least enough tax, even when taxpayer details are missing. Any overpayment is refunded after your end-of-year income tax assessment.

To avoid the no-notification rate, always provide your employer with a completed IR330 form (available on IRD's website) before or on your first day of work. You'll need to know your IRD number and choose the correct tax code for your situation (e.g. M for a main job, S for a secondary job).