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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Using no-notification tax rates

Employers' responsibilities

As an employer, you are legally required to use a no-notification rate when:

  • an employee receiving salary or wages doesn't give you a completed Tax code declaration (IR330), or
  • a contractor receiving schedular payments doesn't give you a completed Tax rate notification for contractors (IR330C).

Completing the IR330

To be completed the IR330 must have the employee's:

  • name
  • IRD number, and
  • tax code.

Completing the IR330C

To be completed the IR330C must have the contractor's:

  • name, and
  • IRD number.

No-notification rate

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.