Secondary tax code calculator

If you have more than one job, your main job uses a main tax code and every other job uses a secondary code.

The code depends on how much you expect to earn from all your jobs in the year. Inland Revenue's tax code declaration (IR330) uses the same steps.

How it's calculated

Add up what you expect to earn from all your jobs this tax year.
$15,600 or less is SB, $15,601 to $53,500 is S, $53,501 to $78,100 is SH, $78,101 to $180,000 is ST, and above that is SA.
Your second job's pay is taxed at that code's rate plus the ACC earners' levy of 1.75%. With a student loan, add SL and 12% of all that pay goes to the loan.

An example

You expect $50,000 from both jobs, so your code is S. On $1,500 from the second job, Inland Revenue's tables take $288.75 PAYE.

Frequently asked questions

Which job is my main job?

It's your main or highest source of salary or wages. You can use only one main tax code at a time. If you already use it for a job, a taxable pension, a main benefit or a student allowance, any other job needs a secondary code.

Why is so much tax taken from my second job?

A secondary code taxes all of that pay at one flat rate, set by your expected total income. It doesn't start at the lower bands, because your main job's tax code already uses them.

How do I change my tax code?

Fill in a tax code declaration (IR330) and give it to your employer.

Key terms

Secondary tax code: The tax code for any job, pension or benefit other than your main source of income.
IR330: Inland Revenue's tax code declaration form.

Up-to-date official data

Data checked against the official source on 14 October 2026.

We check the official sources automatically, every day.

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