In New Zealand, a secondary tax code applies when you have income from more than one source. The rates for the second source of income are tiered similarly to regular income tax, and the exact rate depends on your combined annual income from all sources. Direct answer (current context):

• For the 2024/25 and 2025/26 periods, the typical secondary tax rates (before ACC levies) are:
  • 0 to 15,600 NZD of estimated annual total income from all sources: secondary tax code SB at 10.5%
  • 15,601 to 53,500 NZD: secondary tax code S at 17.5%
  • 53,501 to 78,100 NZD: secondary tax code SH at 30%
  • 78,101 to 180,000 NZD: secondary tax code ST at 33%
  • 180,001 NZD and over: secondary tax code SA at 39%

Notes to ensure accuracy:

• The exact secondary tax code (SB, S, SH, ST, SA) you should use depends on your total expected annual income from all sources, not just the second job. The tax code is chosen to prevent under- or over-withholding on your second job relative to your overall income.
• Your employer or payroll software can help compute the correct withholding based on the secondary tax code and any ACC levies. If you have multiple income sources, you may want to consult the Inland Revenue Department (IRD) guidance or use their official tools to confirm the appropriate code for your situation.
• Changes to brackets or rates can occur with new budgets, so it’s wise to verify the current year’s rates on the IRD website or through official NZ government publications for the exact effective dates.

If you’d like, share your estimated total income from all sources for the year and your second job’s expected earnings, and I can help you estimate which secondary tax code would likely apply and what that means for your take-home pay.