Secondary Income Tax
Tax on second-job income (SB / S / SH / ST / SA).
NZ$
Net secondary income
$14,000.00
Tax at flat 30.0%: $6,000.00
| Gross secondary | $20,000.00 |
|---|---|
| Tax @ 30.0% | −$6,000.00 |
| Net | $14,000.00 |
About this calculator
When you have more than one source of PAYE income, your secondary employer uses a flat tax code (SB / S / SH / ST / SA) chosen to match your top marginal rate from your *total* income.
- SB: 10.5% — total annual income $0–$14,000
- S: 17.5% — $14,001–$48,000
- SH: 30% — $48,001–$70,000
- ST: 33% — $70,001–$180,000
- SA: 39% — $180,001 +
- No personal allowance applies to secondary income — every dollar is taxed at the chosen rate.
Frequently asked questions
Am I being over-taxed?
If your total income falls in a lower bracket than the secondary code suggests, IRD refunds the difference at year-end via the automatic income tax assessment.
Can I use my main tax code on a second job?
No — only one employer at a time can use M (main). Other employers must use a secondary code.
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Calculator NZ provides general information only. For decisions with significant financial, medical or legal consequence please consult a qualified professional.