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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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