Tax code declaration IR330

June 2024

Use this form if you’re an employee receiving salary or wages, or you receive a main benefit or NZ superannuation.
If you’re a contractor using WT tax code, use the Tax rate notification for contractors - IR330C form.

Employee Give this completed form to your employer.

If you receive a main benefit or NZ superannuation, give this form to Work and Income.
If you do not complete sections 1, 2 and 3, your employer must deduct tax from your pay at the non-notified rate of 45%
(plus earner’s levy).

1 Your details
First name(s) - in full Family name
SEPTIANA MONICASARI
IRD number (8 digit numbers start in the second box. ) 1 4 2 2 4 0 2 2 9

2 Your tax code

• You must complete a separate tax code declaration for each source of income.
• Choose only 1 tax code per source of income. Enter your M
tax code here
Use the flowcharts on the next page to help work out the right tax code to use.

3 Declaration
Signature

2 2 1 0 2 0 2 4
Day Month Year

Employer You must keep this completed IR330 form for your business records for 7 years following the last wage payment you make to
the employee.
When an employee gives you this form, you must change their tax code, even if you have been given different advice in the past.

Privacy
Meeting your tax obligations means giving us accurate information so we can assess your liabilities or your entitlements under the Acts we
administer. We may charge penalties if you do not.
We may also exchange information about you with:
• some government agencies
• another country, if we have an information supply agreement with them
• Statistics New Zealand (for statistical purposes only).
You can ask to see the personal information we hold about you and correct any errors, unless we have a lawful reason not to.
Contact us on 0800 377 774 for more information. For full details of our privacy policy go to ird.govt.nz/privacy
 Main or highest source of income
Choose your tax code for your main or highest income from salary or wages.

No

Do you receive a main benefit from Yes Is this tax code for the Yes
Work and Income? main benefit?
M

No (Read note 1
on page 4)

Is this tax code for your main or highest

No
source of salary or wages? (See note 2)

Yes

Are you a No
New Zealand tax resident?
(See note 3)

Yes

Will your annual net income be between No Yes

Do you have a
$24,000 and $70,000?
New Zealand student loan? M SL
(See note 4)

Yes No

Are you or your partner entitled to Working for

Yes
M
Families or an overseas equivalent, or do you receive
NZ Super, veteran’s pension or an overseas equivalent?
(See note 5)

No Do you have a Yes

New Zealand student loan? ME SL
No

ME

Other tax code options Casual agricultural

Use the tax code shown if you receive salary or wages for any of these worker, shearer or CAE
types of work or have a tailored tax code. shed-hand (see note 7)

2
 Secondary income
If you have more than 1 job, choose a secondary tax option best suited to your situation.

Will your annual PAYE income Yes Do you have a Yes

be $15,600 or less? (See note 2) New Zealand student loan? SB SL (Read note 6)

No
No SB
Will your annual PAYE income Yes Yes
Do you have a
be between $15,601 and
New Zealand student loan? S SL (Read note 6)
$53,500? (See note 2)
No
No S

Will your annual PAYE income Yes Yes

Do you have a
be between $53,501 and
New Zealand student loan? SH SL
$78,100? (See note 2)
No
No SH

Will your annual PAYE income Yes Yes

Do you have a
be between $78,101 and
New Zealand student loan? ST SL
$180,000? (See note 2)
No
ST
No

Do you have a Yes

New Zealand student loan? SA SL
No
SA

Election day workers Recognised seasonal Tailored tax code

(see note 8) EDW workers (see note 9) NSW (see note 10) STC

3
 Important
If your circumstances change during the year, you may need to change your tax code. For example:
• you take out or pay off a student loan
• you start or stop being eligible to use the ME or ME SL tax code (see note 5 below)
• you have a second job and your income decreases or increases, changing the code you should be using.

Notes to help you work out your tax code

1 If you receive a main benefit from Work and Income (other than a student allowance, NZ super or Veteran’s pension) you must use
the M tax code for this income.
For any other salary or wages, you must use a secondary tax code (page 3).
If you choose a secondary code of S or S SL you may earn more from your secondary job than your main benefit and pay more tax
than you need to. You can apply for a tailored tax code to change the amount of tax deducted. See note 10 for more information
about tailored tax codes.

2 Annual PAYE income means payments you received such as salary, wages, weekly accident compensation, NZ Superannuation,
Veteran’s weekly compensation, Veteran’s pension, student allowance and schedular payments earned from 1 April to 31 March.
Salary and wages means the same but excludes shedular payments.

3 You are a New Zealand tax resident in any of these situations:

• You have been in New Zealand for more than 183 days in any 12-months and have not become a non-resident.
• You have a permanent place of abode in New Zealand.
• You are away from New Zealand in the service of the New Zealand government.

4 Your annual net income is your total gross income (before tax is deducted) from all sources less your allowable deductions, from
1 April to 31 March. It excludes losses carried forward or back (from a previous or future year).

5 If you or your partner are entitled to Working for Famlies payments or an overseas equivalent, or you receive a main benefit, NZ
Superannuation, Veteran’s Pension or overseas equivalent of any of these you must use tax code M or M SL if you have a student
loan. You cannot use ME or ME SL.

6 If you have a Student loan and choose SB SL or S SL, your repayment deductions from your secondary job may be more than you
need to pay towards your loan.
You may be eligible for a repayment deduction exemption on salary and wage income if you:
• are studying full-time in New Zealand or about to
• expect the income you earn from all sources will be below the annual repayment threshold.
You can apply for a special repayment deduction rate to reduce your student loan repayment deductions on your secondary
earnings, if you earn less than the repayment threshold from your main job.
For more information about repayment deduction exemptions and special repayment deduction rates go to ird.govt.nz/
studentloans

7 Casual agricultural workers are people in casual seasonal work on a day-to-day basis, for up to 3 months. This includes shearers and
shearing shed-hands. Use CAE.

8 Election day workers are people working for the elections for the period of advanced voting and election day only. Use EDW.

9 If you are a recognised seasonal worker or hold a work visa as foreign crew of a vessel fishing New Zealand waters, use the NSW code.
Recognised seasonal workers must be employed by a registered employer under the Recognised Seasonal Employers’ Scheme and
are employed in the horticulture or viticulture industries. You must have a recognised seasonal employer limited visa/permit. See
immigration.govt.nz.

10 If you have a tailored tax code certificate, enter STC as your tax code on page 1, and show your certificate to your employer.
A tailored tax code is a tax deduction rate worked out to suit your individual circumstances. You may need one if the regular tax
codes mean you do not pay enough or will pay too much tax. For more information go to ird.govt.nz/tailored-tax-code or contact
us on 0800 227 774. You can apply for a tailored tax code in myIR or download a Tailored tax code application – IR23BS form at
ird.govt.nz

11 If you need help choosing your tax code go to ird.govt.nz/tax-codes or contact us on 0800 227 774