For individuals & families: As a student
School students
If you're a student at a primary, intermediate or secondary school, read this information to make sure you pay the right amount of tax and receive the correct amount of money from your employer or bank.
Applying for an IRD number
When you open a bank account or begin to earn money through a part-time job, you need to apply for an IRD number.
To apply for an IRD number fill in an IRD number application - individual (IR595) form and follow the instructions on the form - go to "Forms and guides".
We will send you your IRD number within 8-10 working days of receiving the application form.
When you receive your IRD number
For your bank account, give your IRD number to your bank so that they take the right amount of tax off the interest you earn.
For your job, give your IRD number to your boss so that they take the right amount of tax off your pay. You may find that you don't need to pay any tax at all. Make sure that your boss knows the following:
- If you think you will earn less than $2,340 for the year (or $45 per week), your boss doesn't need to deduct PAYE (pay as you earn), which includes tax and ACC earners levy from your pay. You don't need to fill in a Tax code declaration (IR330) form.
- If you expect to earn more than $2,340 for the year, your boss needs to deduct PAYE from your pay. To make sure you pay the correct amount of tax, you must fill in a Tax code declaration (IR330) form. Your boss should supply you with this. To choose the correct tax code, use our decision tree to work out your tax code.
| Note | |
|---|---|
| If you expect to earn more than $2,340 for the year but don't give your boss a completed Tax code declaration (IR330) form PAYE will be deducted at the no-notification rate of 45 cents for every dollar you earn. | |
Because you're still at school, you can get a tax credit (formerly rebate) of $292.50 each year. That means that if you have filled in a tax code declaration, your boss should reduce your PAYE by $5.62 each week.
Already have an IRD number?
If you think you already have an IRD number but you can't locate it, call us to find out what it is - see "Contact us".
How much tax?
To work out how much PAYE should be deducted from your wages, use the PAYE/KiwiSaver calculator. Note that this calculator doesn't tell you how much tax you pay for other income that you get, such as interest from your savings in the bank. It also doesn't take into account the tax credit ($5.62 per week, see above) that school students can generally receive.
Thinking of studying after secondary school?
Perhaps you are thinking about continuing your studies at a polytechnic, university or other tertiary institution. You may also be wondering whether to apply for a student loan to help you through your tertiary studies.
Find out more about applying for a student loan from StudyLink.
After you begin working and earning more than $19,084 for the 2010 tax year (1 April 2009 to 31 March 2010) either in New Zealand or overseas, you must start paying back your student loan. Inland Revenue deals with these repayments.
See Student loans for information on repayments, choosing the correct tax code, interest-free eligibility, statements, going overseas and more.
Has your address or phone number changed?
If so, please contact us so we can keep you up to date with information that may affect you.
Date published: 28 Apr 2009
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