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Sometimes the right repayments are not deducted from your salary or wages, and you do not pay enough. When this happens we call it a significant under-deduction.

Use our PAYE/KiwiSaver deductions calculator to check if you’ve had the right amount deducted from your income.

You might not have made enough repayments if either:

  • your employer has not deducted the right amount
  • you did not use the ‘SL’ tax code for your job.

If your deductions are less than they should be, talk to your employer. Check you are using the correct tax code. If you need to change your tax code, give your employer a new Tax code declaration - IR330. Make sure you include the ‘SL’.

Work out my tax code

Catching up on payments

We will let you know if there is a significant under-deduction, and get you to pay the missing amount through your salary or wage.

We will send your employer a student loan extra deduction notice. The amount of your student loan extra deductions depends on your tax code. If your tax code is a:

  • main tax code (M SL, ME SL), your extra deductions are 5% of the amount remaining after removing the student loan pay period threshold from your before tax income
  • secondary tax code (such as S SL, SH SL), your extra deductions are 5% of your before tax income.
5 minutes
PAYE deductions from salary or wages calculator

Employers and employees can work out how much PAYE should be withheld from wages.

Go to this tool
Last updated: 31 Mar 2021
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