What tax code should I use for my main job?
If this is your main or highest PAYE income, the answer usually starts on the main-income path. That commonly leads to M or M SL, unless you meet every condition for ME or ME SL.
When should I use ME or ME SL?
Use ME or ME SL only if you are a New Zealand tax resident, your annual net income is between NZ$24,000 and NZ$70,000, and neither you nor your partner receives an exclusion such as Working for Families, NZ Super, or an overseas equivalent.
What is a secondary tax code?
If this income is not your main or highest PAYE income, you normally use a secondary tax code. The IR330 secondary codes are SB, S, SH, ST, and SA. Add SL if student loan deductions also apply.
Do contractors use a normal tax code?
Usually no. If you are being paid as a contractor or by schedular payments, you normally follow the IR330C path instead of choosing a standard employee tax code.
Do dividends or interest use a tax code?
Usually no IR330 tax code applies. Dividends and interest normally use resident withholding tax, or RWT, instead of a normal employee tax code.
Do I need one declaration for each income source?
Usually yes. Inland Revenue guidance is based on checking each income source on its own, so one person may need different tax treatments across different payments.
When should I use IR330 instead of IR330C?
Use IR330 for employee and normal PAYE income paths. Use IR330C if you are being paid as a contractor or under schedular payments.
What if my situation changes during the year?
You may need to update your tax code if your main income changes, your student loan status changes, or you start or stop another job or payment.
Should I still check with IRD or MSD?
Yes if anything is unclear. This page follows the IR330 flow, but unusual cases, government payments, and tailored certificates still need confirmation from the official payer or agency.