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If you're an employee working for salary or wages, you must:
If you're a contractor receiving schedular payments you'll need to complete a Tax rate notification for contractors (IR330C). Find out more about schedular payments and the IR330C
If you don't complete an IR330, your employer will deduct PAYE (pay as you earn) using the no-notification tax rate. The no-notification rate is 46.39 cents in the dollar (including ACC) which is a much higher tax rate than usual.
For help choosing the correct tax code, use our decision tree to work out your tax code.
It's your responsibility to ensure your employer has the correct tax code for you. If you choose the wrong tax code, you may not pay enough towards your tax and student loan obligations (if applicable) and could end up with a tax bill at the end of the tax year, or be required to make additional repayments to recover significant under-deductions if you have a student loan. If you use the wrong tax code we can write to your employer and ask them to change it to the correct code, and ask them to make additional deductions.
If your employer uses the wrong tax code without you knowing, you'll still be liable to pay the amounts that should have been deducted.