NZ Tax Code ST
Secondary-job code — total annual income $78,101–$180,000 (2026-27).
Take-home on ST — 2026-27 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 | $350 | $13,050 | 34.8% |
| $40,000 | $13,200 | $700 | $26,100 | 34.8% |
| $60,000 | $19,800 | $1,050 | $39,150 | 34.8% |
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 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.
How ST is actually worked out
ST is a flat-rate code: instead of stepping through NZ's progressive brackets like your main job, a secondary employer using ST deducts a single 33% off every dollar you earn from them, with no tax-free portion and no threshold. The 33% is set to match the tax bracket your COMBINED income from every job falls into, on the assumption your secondary earnings sit on top of income already taxed through your main job — which is why secondary jobs need their own code instead of each employer taxing you from $0 independently.
You choose the code yourself by estimating your combined annual PAYE income from ALL jobs — salary, wages, NZ Super, schedular payments, 1 April to 31 March — using the secondary-income flowchart on page 3 of the IR330 Tax Code Declaration. If that estimate lands between $78,101 and $180,000, ST is correct on the secondary job. If your circumstances change mid-year — a pay rise, a new job, fewer hours — the code you should be using can change too, and IRD expects a fresh IR330 when it does.
ACC earner's levy is charged separately from the 33%, at 1.75% on liable earnings up to $156,641 for 2026-27, so the total taken off a secondary job is more than the tax rate alone. Getting the code wrong doesn't trigger a penalty by itself: IRD reconciles all your PAYE income at the May–June auto-assessment (or an IR3, if you're required to file one) and either bills the shortfall or refunds the excess. To fix it going forward, give a new IR330 to the employer paying that income — by law they must update your tax code once you hand it over, even if told otherwise before.
Worked example: $92,000 primary job + $25,000 secondary job
Denise earns $92,000 in her main job (coded M) and picks up a $25,000/year secondary consulting contract with a second employer. Her combined estimated income for the year is $117,000 — inside the $78,101–$180,000 ST band — so she puts ST on the IR330 she gives her second employer.
On the $25,000 secondary job, ST withholds flat 33% income tax = $8,250, plus ACC earner's levy at 1.75% = $437.50. Total deductions: $8,687.50. Take-home from the secondary job: $16,312.50 (no student loan in this example).
If Denise had mistakenly stayed on SH (the code for combined income $53,501–$78,100) after her total crossed $78,100, that job would withhold only 30% = $7,500 — a $750 shortfall against what ST should have collected. IRD's automatic May–June square-up would pick this up and bill her the difference — getting ST right up front avoids finding out either way.
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?
No — ST covers income tax only, and ACC earner's levy IS deducted on this job on top of it. Every employer takes 1.75% (2026-27) from its own payments to you; there is no carve-out for a secondary job. The $156,641 cap is annual and per person, not per job, so two jobs that together earn more than that have more than the maximum levy taken during the year.
What happens if I don't fill in a tax code declaration at all?
Your employer must deduct tax at IRD's non-notified rate of 45% (plus ACC levy) — well above ST's 33%. That applies to any job with no completed IR330 on file, and it's designed to push you into filing the form, not to be a permanent rate.
How do I actually change from ST to a different tax code?
Give the employer paying that income a new IR330. IRD's rule for employers is explicit: once you hand them a new IR330, they must update your tax code, even if told something different before. If no standard code fits, apply for a Tailored Tax Code (IR23BS) via myIR instead.
Does ST apply automatically, or do I have to work it out myself?
You work it out yourself. Neither IRD nor your employer automatically knows about your other jobs, so you estimate your combined annual PAYE income from ALL sources — salary, wages, NZ Super, schedular payments — for the 1 April–31 March year, then follow the secondary-income flowchart on the IR330 to land on ST, SH, SA or another code.
What if I have a student loan?
Use ST SL instead. It adds the standard 12% student-loan repayment rate on top of ST's 33%, deducted from the first dollar of the secondary job — secondary jobs don't get their own repayment threshold, because IRD already applies the one threshold to your main job.