Secondary Tax Calculator
See how secondary income is taxed in NZ and your combined take-home pay.
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Choose SB if this is your only income. Use SH/ST/SA if your combined income puts you in a higher tax bracket — IR will reconcile at year end.
Gross secondary income$20,000
PAYE tax$2,408
ACC levy$350
Total deductions$2,758
Take-home$17,242
Effective rate13.8%
Total gross income$105,000
Total take-home$82,827
Overall effective rate21.1%
If you consistently underpay tax on secondary income, IR may set up an Inland Revenue Code (IR33) adjustment — check your myIR at year end.
How it works
Secondary tax applies when you have more than one job or receive a benefit while working. Your main job uses your primary tax code (M or ME). Additional jobs use secondary codes (SB, S, ST, SH, SA) with higher flat rates.
Secondary tax rates
SB (lowest secondary income): 10.5% up to $15,600, then 17.5%. S: 17.5% flat. ST: 30% flat. SH: 33% flat. SA: 39% flat. The rate depends on your total expected income. Using the correct code prevents a tax bill at year-end.
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