What tax code for second job NZ?
Pick your secondary tax code based on your total annual income from all jobs combined — not just the second one. Your primary job keeps the M code; the second job gets one of the five secondary codes below.
The five secondary codes (2025/26)
| Code | Total income (all jobs) | Flat rate on 2nd job |
|---|---|---|
| SB | Under $15,600 | 10.5% |
| S | $15,600 – $53,500 | 17.5% |
| SH | $53,500 – $78,100 | 30% |
| ST | $78,100 – $180,000 | 33% |
| SA | Over $180,000 | 39% |
Add ACC earner's levy (1.67%) and student loan repayments (12% above the threshold, code SL suffix) on top where applicable. Your employer applies these via your IR330 form when you start.
Worked example
You earn $60,000 at your main job (M code) and pick up a side job paying $15,000 a year. Total combined income: $75,000. That puts you in the SH band ($53,500–$78,100), so your second job gets taxed at a flat 30% under the SH code.
"Am I being over-taxed?"
Probably not — secondary tax usually settles correctly at the end of the tax year via Inland Revenue's auto-assessment, and any over-payment comes back as a refund in May–July. But if your hours fluctuate a lot or your real income lands well below the band you picked, applying for a tailored tax code from IRD avoids the wait.
See your real take-home
Use the FiguredNZ pay calculator to model your combined income, KiwiSaver, and student loan deductions across both jobs.
Open the pay calculatorMore on this: Secondary tax codes — full guide · How NZ tax refunds work
Estimates only. For your exact situation, see ird.govt.nz or call IRD on 0800 227 774.