NZ Tax Code SB
Secondary-job code when total annual income ≤ $15,600 (2026-27).
Take-home on SB — 2026-27 IRD rates
Annual deductions for someone paid on code SB. 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 |
|---|---|---|---|---|
| $5,000 | $525 | $88 | $4,388 | 12.3% |
| $10,000 | $1,050 | $175 | $8,775 | 12.3% |
| $15,000 | $1,575 | $263 | $13,163 | 12.3% |
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 SB?
Use SB on your non-main job when your TOTAL annual income from ALL jobs is $15,600 or less. Flat 10.5% applies to every dollar on this job. Rare in practice — most people with a second job already earn more than $15,600 overall.
When to switch from SB
- S Combined annual income from all jobs is $15,601–$53,500.
- SB SL You have a student loan — adds 12% from the first dollar on this job.
Common mistakes with SB
- ⚠SB is flat 10.5% — it does not recognise any threshold. You pay 10.5% even on the first $1.
- ⚠If you switch to this code by mistake and your combined income is actually above $15,600, you will be under-taxed and owe money at year-end.
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.
All NZ tax codes
Related calculators
Frequently asked questions
When should I use SB?
Only when your combined gross income from all jobs is $15,600/year or less. This usually means someone on a very part-time primary job adding a small casual secondary gig.
Does SB include ACC earner's levy?
ACC is separate. The 10.5% only covers income tax on this secondary job. ACC (1.75% for 2026-27 up to the $156,641 cap) is deducted in addition.