Tax code checker / Guides

New Zealand tax form guide

whatismytaxcode.nz

Language
English Te Reo Māori 中文
Open tax code checker

IR330 vs IR330C

Use IR330 for employee income such as salary, wages, main benefits, and NZ Super. Use IR330C if you are a contractor using the WT tax code or receiving schedular payments.

Employee vs contractor form Separate form per income source Reviewed 9 April 2026

Quick answer

Which form should you use?

If your income is... Use this form
Salary or wages as an employeeIR330
A Work and Income main benefit, NZ Super, Veteran’s Pension, or student allowanceIR330
Contractor income using WT tax code or schedular paymentsIR330C

Use IR330

Employee and payer declaration

  • IR330 is the tax code declaration for employees receiving salary or wages.
  • The same form also covers a main benefit and NZ Superannuation.
  • IRD says you complete a separate declaration for each source of income.

Use IR330C

Contractor and schedular payments

  • IR330C is the tax rate notification for contractors.
  • Use it if you are a contractor using the WT tax code.
  • This page does not pick your contractor withholding rate for you. It sends you to the IR330C path instead.

Common situation

What if you have both employee and contractor income?

Inland Revenue says you must complete a separate declaration for each source of income. That means someone with one employee job and one contractor payment stream can use IR330 for one source and IR330C for the other.

Official basis

IRD sources

M vs ME tax code

Return to the employee main-income path and check which code fits.

RWT for dividends and interest

Check the investment-income path if you are looking at interest or dividends instead.

IR330 form guide

Read the overview of the employee tax code declaration form and what it asks for.