Tax codes: No-notification rate
Using no-notification tax rates
Employers' responsibilities
As an employer, you are legally required to use a no-notification rate when an employee or person receiving salary, wages or schedular payments fails to complete a Tax code declaration (IR330).
Completing the IR330
To be fully completed the IR330 must have the employee's:
- name
- IRD number
- and tax code.
No-notification rate
See Income tax rates for individuals including the no-notification rate.
For people receiving schedular payments, the no-notification rate is generally 15 cents in the dollar on top of the normal rate of tax. See Taxing activities called schedular payments for a full list of rates.
Date published: 26 Jan 2012
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