If an employee does not have an IRD number, you can enter number 000000000 and select the Tax Scale Code ND, No Declaration.
Tax will be deducted at the ND rate.
For more information, please refer to the IRD - How to get an IRD number.
New Zealand - The Employee doesn't have an IRD number
What IRD number do I use when for an employee still waiting for their IRD number
Updated over 2 months ago