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For individuals & families
Te hunga takitahi me ngā whānau
For individuals & families: As a student

School students

If you're a primary, intermediate or secondary school student, you need to make sure you:

  • pay the right amount of tax, and
  • receive the correct amount of money from your employer or bank.

You'll also need to make sure you do this if you're an international student on a visa that:

  • allows you to work part-time, and
  • you intend to work.

For more information about employment rights go to the New Zealand Immigration website.

Applying for an IRD number

You'll need to apply for an IRD number (if you don't already have one) when you open a bank account or begin to earn money through a part-time job. This is so the tax you pay gets credited to your account with us.

If you are an NZ resident, you will need to complete an IRD number application - resident individual (IR595) form. If you are an international student you will need to complete an IRD number application - non resident/offshore individual (IR742) form or see if you can apply online.

Once we receive your completed application form, we will send you your IRD number within 8-10 working days.

How to pay the correct amount of tax

If you're going to receive income as an employee or contractor, your employer will need to know how much tax to deduct.

Our Self-employed or an employee? (IR336) leaflet explains the difference between a self-employed person and an employee.

Employees

If you're an employee, give your employer a completed Tax code declaration (IR330) form.

Use our tax code decision tree for help choosing the correct tax code

Contractors

If you're a contractor receiving schedular payments, give your payer a completed Tax rate notification for contractors (IR330C). You can use the standard tax rate for your activity or pick a rate suited to your situation - subject to a minimum. Use our estimation tool for help choosing the right tax rate.

Note  
If you don't complete an IR330 or IR330C, your employer or payer will deduct tax at the no-notification rate, which is a much higher rate.

Use our PAYE / Kiwisaver deductions calculator to work out how much tax will be deducted from your salary or wages.

If you're employed for part of the year only, you could be entitled to a tax refund. You can request a personal tax summary for the relevant year.

Earning untaxed income under $2,340

If you earn less than $2,340 a year from income that isn't taxed at source, you don't need to include it in an income tax return or personal tax summary. This inclues income:

  • as a self-employed person, or
  • from occasional work around the home of a neighbour or family friend, and that work was not part of a business they carry on.

What you need to do:

  • You can continue to have no tax deducted up until 31 March 2013, but if you file a tax return or personal tax summary at the end of the tax year you may have tax to pay.
  • You can work out what tax code you need to use now and ask your employer to start deducting tax.

Note:

You must declare all of your income - including any untaxed income - on a tax return or personal tax summary if you earn:

  • $2,340 or more of untaxed income, or
  • your total income including taxed and untaxed income is $2,340 or more.

If you're thinking of studying after secondary school

If you're thinking about continuing your studies at a polytechnic, university or another tertiary institution in New Zealand, you may apply for a student loan to help you through your studies.

Find out how to apply for a student loan from Studylink

If you're in New Zealand and receive salary or wages, you need to start making repayments if you earn more than the pay period repayment threshold.

Find out more about student loan repayment obligations

If your address or phone number has changed

If your address or phone number has changed let us know. We’ll be able to keep you up to date with information that may affect you.