Secondary-job code — total PAYE 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
STTotal PAYE income payments fall to $180,000 or less.
SA SLYou 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. Only the part of your total PAYE income above $180,000 is taxed at 39%, so the early portion of your secondary income is taxed at 33% or less under the progressive rates, 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.
Often, yes. SA is the code for a total PAYE income over $180,000, but 39% only applies to the part of your income above that line. If your primary income alone is below $180,000, the first dollars of the secondary job were withheld at 39% where the progressive rates charge 33% or less. 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.
