Tax codes: Secondary employment
Secondary employment
If an employee has more than one job, the job that is not their main source of income is secondary employment.
Completing the IR330
The employee must complete a separate Tax code declaration (IR330) for each type of secondary employment, using one of the secondary codes in the table below.
Choosing the correct secondary tax code
| If annual income from all sources is likely to be ... | then the tax code with no student loan is ... | then the tax code with a student loan is ... |
|---|---|---|
| $48,000 or less | S | S or S SL |
| from $48,001 to $70,000 inclusive | SH | SH SL |
| more than $70,000 | ST | ST SL |
If your employee needs help choosing the correct tax code, they can use our decision tree to work out their tax code.
| Note | |
|---|---|
| If we identify your employee is using the wrong tax code, we'll write to you asking you to change it. We'll tell you which employees are using incorrect tax codes and let you know which code they should be on. | |
Find out more
Correcting employee tax codes
Deducting student loan repayments
Using the tax code declaration
Primary employment tax codes
Date published: 24 Mar 2009
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