NZ Tax Code S
Secondary-job code — total annual income $15,601–$53,500 (2025-26).
Take-home on S — 2025-26 IRD rates
Annual deductions for someone paid on code S. Numbers below include income tax, ACC earner's levy, and student loan (where applicable). KiwiSaver is not included — add your chosen rate on top.
| Annual gross | Income tax (PAYE) | ACC levy | Take-home | Effective rate |
|---|---|---|---|---|
| $10,000 | $1,750 | $167 | $8,083 | 19.2% |
| $20,000 | $3,500 | $334 | $16,166 | 19.2% |
| $30,000 | $5,250 | $501 | $24,249 | 19.2% |
Source: IRD published 2025-26 tax brackets (effective from 31 Jul 2024 full year), ACC earner's levy 1.67%, student-loan rate 12% over $24,128. See full PAYE calculator for any income and pay period.
Who should use S?
Use S on your non-main job when your TOTAL annual income from all jobs is between $15,601 and $53,500. Flat 17.5% applies to every dollar earned on this job.
When to switch from S
- SB Combined income is $15,600 or less.
- SH Combined income is $53,501–$78,100 — switch to avoid under-taxing.
- S SL You have a student loan.
Common mistakes with S
- ⚠S is a common "default" secondary code, but if your primary job already pays above the 17.5% bracket ($53,500), S will under-withhold and leave a year-end tax bill.
- ⚠S does not deduct ACC on this job — your primary job's ACC already covers up to the cap.
Unsure this is the right code? Use our tax-code checker wizard (5 questions), or jump to the full PAYE calculator for any income and pay period.
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Frequently asked questions
Why is my second job using S when I earn $60k total?
At $60k combined, your secondary code should be SH (30%) — not S (17.5%). If you are on S, your employer may be using a stale code you declared on a now-outdated IR330. Submit a new IR330 with SH.
Is S the same as the old "SEC" code?
No. NZ retired the single "SEC" code a decade ago. Secondary employment now uses one of SB / S / SH / ST / SA based on combined income.