Quick answer

What the IR330 form is for

• Use IR330 when you need to tell an employer or payer which employee tax code applies to this income.
• The form asks about your name, IRD number, tax residency, student loan status, and the income path that fits this payment.
• If you are being paid as a contractor or under schedular payments, Inland Revenue normally sends you to IR330C instead.

Use IR330

Common situations that use this form

• Salary or wages from an employer.
• Main or secondary PAYE income where you need to choose a code such as M, ME, or S.
• Some government payments and other PAYE income types covered by the IR330 flow.

Use IR330C instead

When this is not the right form

• Contractor income and schedular payments.
• Withholding-tax situations that use contractor rates instead of employee tax codes.
• Investment income such as dividends or interest that usually use RWT instead.

Official basis

IRD sources

• IR330 Tax code declaration October 2025
• Complete my tax code declaration (IRD)
• About schedular payments for contractors (IRD)

What tax code should I use?

Start with the broad question, then narrow it down by income type.

IR330 vs IR330C

Compare the employee declaration form with the contractor withholding form.