Without a unique IRD number, the New Zealand government states that an individual living within New Zealand cannot:
- Ìý
•ÌýÌýÌýÌý apply for a student loan, Working for Families tax credits or child support
- Ìý
•ÌýÌýÌýÌý open a bank account to receive salary or wages
- Ìý
•ÌýÌýÌýÌý join KiwiSaver
- Ìý
•ÌýÌýÌýÌý file tax returns
Additionally, without an IRD number any salary or wages earned will be taxed at the non-declaration rate, and so tax may be overpaid.
It is important then that employees obtain an IRD number to ensure they are being taxed correctly and to assist in keeping their tax affairs up to date and accurate.
As there is no separate social security withholding within New Zealand, individuals are not required to register with a social security office.
5.2.1ÌýÌýÌýÌý Application for an IRD number
New Zealand-born residents usually obtain an IRD number when their birth is registered. If this did not happen, parents can make an application on their behalf.
Where
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Web page updated on 17 Mar 2025 14:55