NZ Tax Code ST
Secondary-job code — total annual income $78,101–$180,000 (2025-26).
Take-home on ST — 2025-26 IRD rates
Annual deductions for someone paid on code ST. 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 | $6,600 | $334 | $13,066 | 34.7% |
| $40,000 | $13,200 | $668 | $26,132 | 34.7% |
| $60,000 | $19,800 | $1,002 | $39,198 | 34.7% |
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 ST?
Use ST on your non-main job when your TOTAL annual income from all jobs is $78,101 to $180,000. Flat 33% applies to every dollar earned on this job.
When to switch from ST
- SH Combined income is $78,100 or less.
- SA Combined income is over $180,000.
- ST SL You have a student loan.
Common mistakes with ST
- ⚠ST rate (33%) exactly matches the marginal bracket for primary incomes $78,101–$180,000, so the PAYE is usually correct — no refund, no bill — on a pure ST secondary job.
- ⚠If you have multiple secondary jobs and they collectively tip you over $180,000, the excess portion should be at 39% but ST only deducts 33%. Request a Special Tax Code or budget for the shortfall 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.
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Frequently asked questions
Should I switch from ST to SA if I get a pay rise?
Switch to SA only when your combined income from all jobs exceeds $180,000. Below that, ST is correct even if you earn a very high primary salary.
Does ST include ACC?
ACC earner's levy is calculated separately across your total wages and stops at the $152,790 annual cap (2025-26). Your primary job usually pays it up to the cap before the secondary job is reached.