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 your employee's annual income from all sources is ... | then the secondary tax code is ... | or if your employee has a student loan use ... |
|---|---|---|
| $14,000 or less |
SB
|
SB SL - see "Note" below
|
| between $14,001 and $48,000 |
S
|
S SL - see "Note" below
|
| between $48,001 and $70,000 |
SH
|
SH SL
|
| over $70,000 |
ST
|
ST SL
|
| Note | |
|---|---|
| If your employee's tax code is SB SL or S SL the standard 10% student loan deductions for their secondary income may be too high if their gross income from their primary (main) job is less than $367 per week. Your employee may qualify for a student loan special deduction rate. | |
If your employee needs help choosing the correct tax code, they can use our decision tree to work it out.
| Note | |
|---|---|
| If we determine 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
Student loan special deduction rates
Student loan repayment deduction exemptions
Student loan extra deductions for SLBOR or SLCIR tax codes
Date published: 26 Jan 2012
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