IR330
How to fill out an IR330
Complete IRD’s IR330 tax code declaration for salary or wages — what it is, how to pick a code, non-notified rates, and when to update your employer.

Form example — add annotated capture
IR330 — annotated example
Step 01
What an IR330 is
The Tax code declaration — IR330 tells your employer (or Work and Income) which PAYE tax code to use so the right tax is withheld from salary, wages, a main benefit, NZ Super, Veteran’s Pension, or a student allowance. IRD’s current blank form is labelled **Tax code declaration IR330 — August 2026**. Download it from IRD (or get a copy from your employer or Work and Income). You need your IRD number and the tax code you will use. Contractors using the WT tax code use a different form (IR330C) — not this page.
Give the completed IR330 to your payer. Do not send it to Counttaxes — we do not file declarations.
Step 02
Choosing a tax code
You complete a separate tax code declaration for each source of income and choose only one tax code per source. Your main income is usually your highest source; other jobs use secondary codes. IRD provides an online “What tax code should I use?” tool and flowcharts on the IR330 itself. Use those — codes change with student loans, expected annual income, ACC, schedular payments (WT), casual agricultural work (CAE), recognised seasonal work (NSW), election-day work (EDW), and MSD main benefits (often M, with secondary codes elsewhere). If you receive NZ Super, you can also update your tax code through the Ministry of Social Development website.
Step 03
Fill in and hand it over
On the Aug 2026 IR330, complete your details, enter the tax code, and sign the declaration. Hand the form to your employer for salary or wages. Hand it to Work and Income if you get a Work and Income benefit, NZ Super, Veteran’s Pension, or a student allowance. IRD’s form warns that if you do not complete the required sections, your employer must deduct tax at the **non-notified rate of 45% (plus earners’ levy)**. That is much higher than a normal main-job code — fix an incomplete or missing IR330 quickly.
Employers must keep completed IR330s for their records (IRD retention rules on the form). When you give a new IR330, they must change your tax code even if earlier advice differed.
Step 04
When to update
Tell your employer or payer if your tax code changes — for example a new or second job, student loan start or payoff, a change in expected annual income, or switching between main and secondary income. Wrong codes are a common reason take-home looks off on the payslip.
Step 05
Check take-home after payroll updates
Once payroll applies the new code, compare the next payslip with an educational New Zealand take-home estimate on Counttaxes (PAYE, ACC earner’s levy, and optional KiwiSaver). Trust IRD and your payslip over any third-party tool for your live code.
We do not file IR330s or change codes with IRD.
Official source
Always prefer the current-year instructions over this outline.
Keep reading
Related New Zealand guides
PayslipHow to read a New Zealand payslip
Gross pay, PAYE, ACC, KiwiSaver, ESCT, and student loan lines — so you can sanity-check take-home. Not a payslip template.
KiwiSaverKiwiSaver on your payslip
How employee and employer KiwiSaver contributions show on pay — contribution rates and take-home impact. Not a provider or withdrawal guide.