Forum Discussion

ATL's avatar
ATL
Experienced User
5 years ago

New employee hasn't given IRD no

A new employee has filled in a tax code declaration but hasn't given his IRD number.  I'm hoping he will supply it before Wednesday (payday) but if not, can I use M as he has declared  or does it hav...
  • Steven_M's avatar
    5 years ago

    Hi ATL 

     

    If the employee doesn't provide you with their IRD number you do need to apply the highest non-declaration tax rate of 45%, otherwise, you can use their delegated IRD number and tax rate. So, you probably want your employee to get onto that as soon as possible even for their sake - nothing like 45% of your wages being deducted as tax.