When an employee begins employment with a new employer, they are required to 'self-declare' their tax code, relating to their individual circumstances. This declaration must be completed using Form IR330, with pages 2 and 3 providing detailed flowcharts to assist the employee in determining their applicable tax code, dependent on whether it is their primary or secondary employment.
For primary income, the code will be determined as being either:
- Ìý
•ÌýÌýÌýÌý M – where the employee is not tax resident, their annual net income is not expected to be between NZD 24,000 and NZD 48,000 and they (or their partner) are entitled to Working for Families Tax credits (or overseas equivalent) or are in receipt of
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Web page updated on 17 Mar 2025 14:37