Give your employer a tax code (IR330)

Last checked 25 Oct 2026

Why it matters

Inland Revenue says your tax code tells your employer how much tax to deduct from your pay, and that choosing the right one helps you avoid a tax bill at the end of the tax year.
If you don't give your employer an IR330, Inland Revenue says they deduct tax at the non-declaration rate of 45%.

Open Inland Revenue's tax code declaration (IR330). Its flowcharts help you work out which code to use. You'll need your IRD number from the previous task.
Choose one tax code for your main or highest source of income. Inland Revenue says the code depends on the type and amount of that income.
Complete your details (including your IRD number), your tax code and the declaration. The IR330 says that if you leave out any of these, your employer must deduct tax at the non-notified rate of 45% plus earners' levy.
Give the completed IR330 to your employer. Inland Revenue says that once they have it they can deduct the right amount of tax.
If you're getting income from more than one source at the same time: Inland Revenue says you may need a secondary tax code for the extra income, because it can push you into a higher tax bracket.
If your tax code changes later, Inland Revenue says you need to give your employer or payer a new IR330.

Using the M tax code on two sources of income at the same time. Inland Revenue says it will ask your employer or payer to change the code and will notify you.

Inland Revenue says all employees pay an ACC earners' levy, deducted along with the tax in your PAYE. The current rate is $1.75 for each $100 of income, on income up to $156,641, so expect a levy line on your payslip.
Inland Revenue says that if it sees you using an unsuitable tax code, it may suggest you change it or apply for a tailored tax code.
If you're a contractor using the WT tax code, the IR330 says to use the IR330C form instead.

Inland Revenue