IRD numbers and tax codes for your new job

Before your first payday you need an IRD number and the right tax code. Getting them right avoids paying too much tax, or ending up with a bill later.

ManyJobs guide · Checked against official sources on 3 November 2026 · General information, not tax, legal or immigration advice.

Every new employee in New Zealand fills in a tax code declaration, known as an IR330, when they start a job. It tells your employer your IRD number and which tax code to use. Pay As You Earn (PAYE) tax, ACC earners' levy and any student loan repayments are then deducted from each pay. This guide explains the basics; Inland Revenue's tax code pages have the current details and thresholds.

Getting an IRD number

An IRD number is your unique tax number, usually eight or nine digits. You keep the same one for life, even if you change jobs or leave the country and come back. New Zealand citizens often receive one automatically, for example through school, a birth registration or a student loan. If you do not have one, you can apply through Inland Revenue's website. Migrants usually need their passport, visa details and a New Zealand bank account (or proof that one is being opened).

Keep your IRD number private. Give it to your employer, bank, KiwiSaver provider and Inland Revenue, but not to someone you met through an unsolicited job message. Requests for your IRD number, passport or bank details before you have a genuine job offer are a common sign of a scam; see our safe job search guide.

Main and secondary tax codes

If you have one job, or this job is your main source of income, you will usually use the main code M. If you have a student loan, it becomes M SL so that repayments are taken from your pay. A different main code, ME, applies to some people on lower annual incomes who are eligible for the independent earner tax credit; Inland Revenue's online tool explains whether it fits you.

If you have more than one job, your second and later jobs use a secondary code, such as SB, S, SH, ST or SA. Which one depends on your expected total income for the year across all your jobs, and each also has a student loan version (for example S SL). Using a secondary code on a second job is normal; it is designed so that the combined tax is close to correct.

Choosing the right code

Inland Revenue has an online tax code checker that asks about your income, other jobs, student loan and any other payments, and then suggests the code to use. It takes a few minutes and is the easiest way to choose. If your situation changes, such as starting a second job, finishing study or a large change in hours, complete a new IR330 and give it to your employer.

Avoid the "no declaration" rate

If you do not give your employer an IR330 with your IRD number, they must use the no-declaration code ND, which deducts tax at 45 percent. That is far higher than most people's actual rate. You can get the excess back, but only after the end of the tax year. Give your employer a completed declaration before your first pay run to avoid this.

Tailored tax codes

Some people's income does not fit the standard codes, for example if you have several part-time jobs with very uneven hours. In that case you can apply to Inland Revenue for a tailored tax code, which sets a specific rate for a particular job.

After the tax year ends

The New Zealand tax year runs from 1 April to 31 March. After it ends, Inland Revenue automatically calculates whether most wage and salary earners have paid the right amount, and issues a refund or a bill. Check your myIR account for this assessment around June, and make sure your bank account details are up to date so any refund can be paid.

Quick checklist for your first job

• Find or apply for your IRD number.
• Use Inland Revenue's checker to choose your tax code.
• Complete an IR330 for each employer before your first pay.
• Check your first payslip shows PAYE at the expected code.
• Register for myIR so you can see your income and any refund.

Related guides: KiwiSaver when you start a new job and understanding your payslip.