If you're in New Zealand Tax code declarationBefore filling in this tab, make sure the employee has completed and given you an IR 330 Tax code declaration form. They can download this form from the IRD website. If they’ve got a special tax code or are required to make student loan repayments, they may also give you a Special tax code or student loan repayment certificate (IR23). These forms will contain all the information you need when filling in the details on this screen. To complete this section, simply copy the employee’s answers from the numbered questions on the Tax code declaration (IR330) form into the matching numbered fields on this page.
Tax rules for primary and secondary school studentsThere are different tax rules for primary and secondary school students. Select this option if the employee is currently a student in primary or secondary school.
For more information about tax rules for primary and secondary school students, see the IRD website. Your employee might give you a Special tax code or student loan repayment (IR 23) certificate, which authorises you to deduct tax at a different rate, or not at all. Copy the information about the deduction rates from the form into the matching fields on this screen.
Note that you must see this certificate before you can change the rate at which PAYE is deducted from your employee’s pay. If your employee hasn't had the right amount of student loan repayments deducted from their pay, you may be required by the IRD to make compulsory extra deductions. See the IRD website for more details. If an employee's tax code is set to a student loan code (e.g., S SL, ME SL), an SLCIR deduction checkbox will appear below.
Check the box and enter the required percentage deduction in the Percentage (%) field. |