NZ Tax Code SH
Secondary-job code — total annual income $53,501–$78,100 (2025-26).
Take-home on SH — 2025-26 IRD rates
Annual deductions for someone paid on code SH. 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 | $3,000 | $167 | $6,833 | 31.7% |
| $20,000 | $6,000 | $334 | $13,666 | 31.7% |
| $30,000 | $9,000 | $501 | $20,499 | 31.7% |
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 SH?
Use SH on your non-main job when your TOTAL annual income from all jobs is $53,501 to $78,100. Flat 30% applies to every dollar earned on this job.
When to switch from SH
- S Combined income is $53,500 or less.
- ST Combined income is $78,101 or more.
- SH SL You have a student loan.
Common mistakes with SH
- ⚠SH taxes flat 30% on this job, which is exactly your marginal rate if your primary already hit the $53,500 bracket. You will almost never get a refund from SH — but you may still owe if your primary income tips into the 33% bracket and part of this SH job should be at 33% too.
- ⚠If your SH job pushes your total over $78,100, the portion above $78,100 is under-taxed at 30% when it should be 33% — expect a small bill at year-end. Consider requesting a Special Tax Code (STC) if this happens consistently.
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
How do I know if I need SH or ST?
Sum your expected annual gross from all jobs (primary + secondary). If the total is $78,100 or less, use SH. Over $78,100 and up to $180,000, use ST. Use our tax-code checker to double-check.
Can I use SH on more than one job?
Yes. All secondary jobs must use a secondary code based on your combined income. If you have three jobs, the second and third both use SH (assuming combined total fits that band).