Information for live organ donors about the documents to include with their application for compensation for loss of earnings.
Depending on your personal situation, there will be different documents that you need to include with your application for compensation of loss of earnings.
Bank account: You will need to provide a verified copy of your bank account details.
Tax code declaration: All donors receiving compensation will need to provide a completed Tax code declaration (IR330) form.
KiwiSaver: If you’re a KiwiSaver member, you’ll also need to provide a completed KiwiSaver deduction form (KS2) or a copy of your contributions holiday notice.
Working for Families: Contact Inland Revenue if you receive Working for Families tax credits or have child support obligations to discuss how receiving a lump sum payment for compensation may affect you.
Employment status: You will need to provide evidence of your employment status: whether you are an employee, self-employed or a shareholder-employee. Check what you need for your type of employment status.
Employment status types
If you are an employee, you will need to provide a completed:
- Tax code declaration (IR330) and
- KiwiSaver deduction form (KS2) and
- a summary of earnings from Inland Revenue or if not available, the name and contact details for your employer so the Ministry can ask them to fill out an Employee Earnings Certificate (PDF, 103 KB) for you.
Self-employed or shareholder-employee
If you are self-employed or a shareholder-employee you will need to provide:
- IR330 tax code declaration form
- IR3 (Individual Income Tax Return) submitted by you or your accountant, which specifies income sources and amounts and a copy of the Income Summary Report from your myIR account – this must be for the most recently completed tax year available when you apply for compensation. If your income tax return for the most recent tax year is not available please contact the Ministry to discuss your options (freephone: 0800 855 66 (weekdays) email: [email protected]
- if applicable, a completed KiwiSaver deduction form (KS2)
- confirmation of when the surgery has occurred.
Donor from overseas
If you are a donor from overseas, you will need to:
- provide evidence of your earnings for the last 52 weeks from the tax department in your country of residence or
- a copy of your most recent tax return.
You will also need to apply to the New Zealand Inland Revenue Department for an IRD number.
An overseas donor applying for an IRD number can complete an IRD Customer Due Diligence Form (IR997).
Once completed this form can be submitted directly to IRD and they will provide you with an IRD number.
All documents must be translated into English and verified as being true and correct by a New Zealand Embassy, Consulate or High Commission official, or your delegated representative in that country.
Verified translations can be ordered from the Translation Service – Department of Internal Affairs website.
Payment and tax requirements
If you are an overseas donor, you will be paid compensation from the day of your surgery and during your recovery while you’re in New Zealand. We will pay compensation into the New Zealand bank account that you nominate. This can be the New Zealand bank account of a family member or friend.
If you are a donor from overseas, also note that all compensation payments are taxable. Contact Inland Revenue (the New Zealand tax department) to apply for an IRD number.
Contact phone number for Inland Revenue when calling:
- from overseas: +64 4 978 0779
- within New Zealand: freephone 0800 775 247
You will also need to contact the tax authority in your country.
Unsure about the documents required?
If you have any queries or need help completing the forms, contact the Ministry of Health: