myIR, payments and more
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:
- IRD number, and
- tax code.
Completing the IR330C
To be completed the IR330C must have the contractor's:
- name, and
- IRD number.
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.