Secondary-job code — total PAYE income $53,501–$78,100 (2026-27).
Take-home on SH — 2026-27 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
$175
$6,825
31.8%
$20,000
$6,000
$350
$13,650
31.8%
$30,000
$9,000
$525
$20,475
31.8%
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 SH?
Use SH on your non-main job when your TOTAL annual PAYE income (all jobs, NZ Super and benefits) is $53,501 to $78,100. Flat 30% applies to every dollar earned on this job.
When to switch from SH
STotal PAYE income payments are $53,500 or less.
STTotal PAYE income payments are $78,101 or more.
SH SLYou 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. If your total PAYE income payments will pass $78,100 (including through your main job alone), SH no longer applies: switch this job to ST.
⚠If your SH job pushes your total over $78,100, switch to ST within 4 days of realising it (or apply for a tailored tax code, IR23BS); staying on SH under-withholds, because the portion above $78,100 should be taxed at 33%, not 30%.
Sum your expected annual PAYE income: every job plus any NZ Super, benefit or other PAYE income. 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 total PAYE income payments. If you have three jobs, the second and third both use SH (assuming the total fits that band).
