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As an employer, you are legally required to use a no-notification rate when:
To be completed the IR330 must have the employee's:
To be completed the IR330C must have the contractor's:
See Income tax rates for individuals including the no-notification rate.
For people receiving schedular payments, the no-notification rate is 45 cents in the dollar unless they are a non-resident contractor company or a non-resident entertainer in which case the rate is 20 cents in the dollar.