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Use this table if you want to help your employee work out the right tax code.
|If your employee ...||then the tax code is ...||or if they have a student loan use...|
|Certain criteria apply - employees should follow the Tax code declaration form (IR330) flowchart, or use our decision tree to work out their tax code.|
Your employee must complete a Tax code declaration (IR330) form when they start working for you, or if their circumstances change.
A contractor receiving schedular payments must complete a Tax rate notification for contractors (IR330C) instead.
The following can also be considered primary employment if it is the main or only source of income:
An employee can use only one main tax code at any time. If your employee is already using a main tax code for another job, then they must use a secondary tax code for the job they are doing for you.
Other codes that your employee may need to use include:
Contractors working for you will use the WT code for schedular payments, including when they have a special tax rate certificate.
|If we determine your employee is using the wrong tax code, we'll write to you asking you to change it. We'll tell you which employees are using incorrect tax codes and let you know which code they should be on.|
Deducting student loan repayments
Student loan special deduction rates
Student loan repayment deduction exemptions
Student loan extra deductions for SLBOR or SLCIR tax codes
Using the tax code declaration
Correcting employee tax codes