You'll need a secondary tax code if you have more than one source of income which has tax automatically deducted before it's paid to you.
Secondary tax codes:
Your primary tax code is for your main source of income (usually your highest).
|If you work and receive an income-tested benefit such as jobseeker support or young parent payment use a secondary tax code for your job, even if the benefit is not your highest source of income.|
You're a New Zealand tax resident in any of these situations:
Working for Families Tax Credits (WfFTC) is financial help for families who have dependent children aged 18 or under.
Income-tested benefits include:
Veteran's Pension is a fortnightly payment for veterans who have served in a war or other emergency, and have a disability.
Note: if you receive either, Weekly Income Compensation (WIC) or Weekly Compensation (WC) paid by Veterans? Affairs New Zealand, these payments are deemed as salary or wages.
If you are a contractor in certain types of work, tax will be deducted from your earnings at a flat rate unless you have a certificate of exemption or 0% special tax rate . Find out about the activities and their tax rates. Read the Self-employed or an employee? IR336 guide.
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.
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%.
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.
Complete a Special tax code application (IR23BS) form.