New employee hasn't given IRD no

[ATL]

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 have to be ND until I get a number from him?

[Steven_M · Accepted solution]

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. 

[ATL]

Yes, thanks, that's what I thought but just wanted to check.

I have told him he'll get taxed at a very high rate and he has said he will get it to me, so I hope for his sake he does