ATL
5 years agoExperienced User
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...
- 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.