The IR330 Tax Code Declaration
The IR330is Inland Revenue's tax code declaration. You fill in your name, your IRD number and one tax code, sign it, and give it to your employer before your first pay day. One form per employer. It goes to payroll, never to Inland Revenue.
What the IR330 asks for
The declaration itself is short. Most of the paper is the flowchart that works out which code belongs in the box, and once you know the code you can ignore it.
| Part | What you write | What goes wrong |
|---|---|---|
| Your details | Full name and IRD number | A missing or wrong IRD number is the most common reason a form is handed back |
| Your tax code | One code, written in the box | The flowchart on the form produces it. So does the finder on this site |
| Student loan | Whether you have one still being repaid | Answering yes turns M into M SL, which deducts 12% above $24,128 a year |
| Declaration | Your signature and the date | An unsigned form is not a declaration, and payroll must treat you as having given nothing |
The independent earner tax credit is not a separate question. It is built into the code: choosing ME rather than M is how you claim it, and it is worth $520 a year on a total income of $24,000 to $70,000. If the code is the only thing you are unsure about, what tax code am I.
Every payday before the form arrives costs you
Until your employer holds a completed IR330, they are required to apply the no-declaration rate. That is 45% income tax plus the 1.75% ACC earners' levy, a flat 46.75% of gross with no bands, no thresholds and no independent earner tax credit. It is higher than 40.75%, the top secondary code, which is the highest rate anyone can legitimately be on.
It is not a fine, and none of it is lost. Everything withheld is credited in the end-of-year assessment and the excess comes back as a refund. What it costs is the use of your own money for the rest of the tax year.
What the missing form costs on $1,200.00 a week
- 1.Gross pay for the week$62,400 a year$1,200.00
- 2.PAYE on code MProgressive bands plus the ACC earners' levy− $231.39
- 3.PAYE with no IR330 given46.75% of every dollar, with no bands and no thresholds− $561.00
- Extra withheld each week$329.61
That is $17,140 across a full year, sitting with Inland Revenue until the assessment after 31 March returns it. Two or three paydays at the start of a job are common. A whole year is not, and it usually means the form was never handed over rather than never filled in.
Which code goes in the box
Four decisions produce it, and every one of them is about your whole year rather than about this employer:
- Is this your highest-earning job? If yes, it takes a main-income code. If no, it takes a secondary tax, and that is where most of the errors live.
- What will your total income be, from every source? All jobs added together, plus any taxable benefit, ACC weekly compensation or pension. This total picks the secondary code, and it also decides whether the main-income code is M or ME.
- Do you have a New Zealand student loan still being repaid? If so, add the SL suffix, written with a space: M SL, not MSL.
- Do you receive Working for Families, an income-tested main benefit, NZ Superannuation or a Veteran's Pension? Any one of them rules out the independent earner tax credit, so the code stays M rather than ME.
Main income, no student loan is the answer for most people filling in their first IR330, and M is the most common code in the country. Being unsure is not a reason to leave the box empty, because an empty box is treated as no declaration at all. Write your best answer and change it later.
IR330 or IR330C
The two forms look similar and do opposite things. The IR330 declares a code, which Inland Revenue attaches a rate to. The IR330C declares a rate, which you choose yourself.
- IR330, for employees.You are on payroll. PAYE, KiwiSaver, the ACC earners' levy and any student loan repayment are all deducted for you, and the code decides how much.
- IR330C, for contractors.You invoice for work on Inland Revenue's schedular activity list. The code is WT, you elect a rate of at least 10% as a tax resident, and no ACC levy, KiwiSaver or student loan is withheld at all.
Giving the wrong form does not change what you are. If the arrangement is employment, it is employment whatever the paperwork says, and PAYE is due.
When to hand in a new one
The IR330 is a declaration of your circumstances, so it stops being true when your circumstances move. A new form is the only way to correct it, and there is no limit on how many you can give the same employer.
- You start or stop a second job, which changes your total income and therefore your secondary code.
- Your total income crosses $24,000 or $70,000, which starts or ends your entitlement to the independent earner tax credit.
- Working for Families, a main benefit, NZ Superannuation or a Veteran's Pension begins, which rules the credit out from that point.
- Inland Revenue tells you your student loan is repaid, and the SL suffix comes off.
A new code applies from the next pay run and is never backdated. Everything before it is settled in the end-of-year assessment instead. How to change your tax code.
Common questions
What is an IR330 form?
The IR330 is Inland Revenue's Tax code declaration. You complete one for each employer, write your tax code on it, and give it to that employer before your first pay day. It tells payroll which PAYE rate to apply and whether to deduct student loan repayments. Nothing is applied for and nothing is approved.
Where do I send my IR330?
To your employer, not to Inland Revenue. Your employer keeps it with their wage records for seven years and applies the code from your next pay run. Sending it to Inland Revenue achieves nothing, because payroll is the only party that acts on it.
Where do I get an IR330 form?
Most employers hand you one with your starting paperwork, and many payroll systems collect the same details through an online onboarding form instead. Inland Revenue publishes the form at ird.govt.nz, and it can be printed or completed on screen.
What happens if I do not give my employer an IR330?
Your employer must apply the no-declaration rate: 46.75% of your gross pay, which is 45% income tax plus the 1.75% ACC earners' levy. That is higher than any code you could legitimately be on. The money is not lost, but you have lent it to Inland Revenue until the year is assessed.
Do I need a separate IR330 for each job?
Yes. One per employer, because each employer needs its own code. Your highest-earning job takes a main-income code such as M or ME, and every other job takes a secondary tax chosen on your total income.
What is the difference between the IR330 and the IR330C?
The IR330 is for employees and declares a code such as M, ME or SH. The IR330C is for contractors on schedular payments and declares a rate you choose yourself, from 10% to 100% as a tax resident. tax code WT.
Where these figures come from
2026–27 tax year (1 April 2026 – 31 March 2027). Last verified 30 July 2026.
Related
- what tax code am IFive questions, then write the answer on the form
- New Zealand tax codesEvery code and rate in one table
- changing your tax codeThe same form, given again
- tax code WTContractors, and the IR330C instead
- how to read a New Zealand payslipWhere the code you declared shows up
- what is PAYEWhat the code on the form actually controls