Casual agricultural workers are engaged in casual seasonal agricultural work on a day-to-day basis for up to three months. Casual agricultural workers include shearers and shed hands.
Election day workers are people employed on a casual basis immediately before, on, or after polling day.
You're a recognised seasonal worker if you have an RSE limited visa and plant, maintain, harvest, or pack crops.
You're a foreign fishing worker if you hold a work visa as foreign crew of a vessel fishing New Zealand waters.
A special tax code is a tax rate worked out to suit your individual circumstances.
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Let your employer know your tax code
If your tax code changes or you start working for a new employer you'll need to complete a Tax code declaration (IR330) form and give it to your employer.
You'll need to complete a separate form for each source of income.
If you don't complete an IR330 your employer will use the higher, no-notification tax rate of 45%.
When to change a secondary tax code for a special tax code
In some cases using a secondary tax code could mean you'll pay too much tax. If you usually receive a large income tax bill or refund it may be a good idea to apply for a special tax code. A special tax code will give you a tax rate worked out to suit your individual circumstances.