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I have two jobs. Should I use tax code S or SH for my second job?

It depends on your total income for the year from all sources, not on how much the second job pays. Use S if your total income is NZ$15,601–NZ$53,500. Use SH if it is NZ$53,501–NZ$78,100. Your main job (the one that pays the most) uses a main code such as M. Pages 2 and 3 of the IR330 have a flowchart to help you choose.

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From the guide “Tax codes and your end-of-year tax refund or bill”Last verified Official pages checked daily

Official figures

Tax code for your main income
Use 1 main tax code for your main income (the one that pays the most). This is usually M. If you have a student loan, use M SL.1
When you can use ME
You have only 1 job and earn between NZ$24,000 and NZ$70,000 a year; or your main job pays more than NZ$24,000 and all your income together is between NZ$24,000 and NZ$70,000. Use ME for your main job (ME SL if you have a student loan).3
When you cannot get IETC (cannot use ME)
You or your partner get Working for Families; or you get an income-tested benefit, NZ Super, Veteran's Pension, or a similar payment from overseas.2
IETC amount (the tax credit linked to the ME code)
Yearly income before tax of NZ$24,000–NZ$66,000: NZ$10 a week. NZ$66,001–NZ$70,000: reduced by 13 cents for every NZ$1 over NZ$66,000. Up to NZ$520 a year.2
Tax codes for secondary income (based on your total income for the year from all sources)
NZ$0–NZ$15,600: SB (10.5%). NZ$15,601–NZ$53,500: S (17.5%). NZ$53,501–NZ$78,100: SH (30%). NZ$78,101–NZ$180,000: ST (33%). NZ$180,001 and over: SA (39%). These rates do not include the ACC levy.1

Official sources

  1. About tax codesInland Revenue · ird.govt.nz
  2. Independent earner tax credit (IETC)Inland Revenue · ird.govt.nz
  3. Getting the independent earner tax credit if you earn salary or wagesInland Revenue · ird.govt.nz
  4. Timelines at the end of the tax yearInland Revenue · ird.govt.nz

Read the full guide: Tax codes and your end-of-year tax refund or bill →

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