NZ Tax Code SA
Secondary-job code — total annual income over $180,000 (2026-27).
Take-home on SA — 2026-27 IRD rates
Annual deductions for someone paid on code SA. 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 |
|---|---|---|---|---|
| $20,000 | $7,800 | $350 | $11,850 | 40.8% |
| $50,000 | $19,500 | $875 | $29,625 | 40.8% |
| $100,000 | $39,000 | $1,750 | $59,250 | 40.8% |
Source: IRD published 2026-27 tax brackets, ACC earner's levy 1.75%, student-loan rate 12% over $24,128. See full PAYE calculator for any income and pay period.
Who should use SA?
Use SA on your non-main job when your TOTAL annual PAYE income (all jobs, NZ Super and benefits) is over $180,000. Flat 39% applies to every dollar earned on this job — matches the top marginal rate.
When to switch from SA
- ST Combined income falls to $180,000 or less.
- SA SL You have a student loan.
Common mistakes with SA
- ⚠SA flat 39% is correct only when the entire secondary income is taxed at the top marginal rate. If the sum of your primary + secondary income crosses the $180,000 threshold mid-year, the early portion of your secondary income should be at 33%, not 39%. You can still end up with a small refund.
- ⚠SA does not apply to dividends, interest, or trust distributions — those have their own flat rates.
Unsure this is the right code? Use our tax-code checker wizard (2 to 3 questions), or jump to the full PAYE calculator for any income and pay period.
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Frequently asked questions
Will SA always give me a refund?
Often, yes. If your primary income is below $180,000 and your secondary code is SA, the first dollars on the secondary job were over-taxed at 39% when they should have been 33%. IRD reconciles this automatically during May-June auto-assessment or IR3.
Is SA the highest tax code in NZ?
Yes, among PAYE codes. SA + SL can deduct 51% (39% tax + 12% student loan) from the first dollar of a secondary job — the highest automatic deduction rate in the system.