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New Zealand Tax Codes Guide — IR330, Main/Secondary Jobs, Student Loan

New Zealand tax codes. The guide covers the IR330 tax code declaration, the main job codes (M, ME), the secondary job codes (S, SH, ST, SB), the student loan codes, the casual and emergency codes, and how to choose the correct code to avoid the underpayment or the overpayment of the tax.

Main Job Codes

The M code is the standard code for the main employment when the annual income is below $24,000 or the taxpayer does not qualify for the Independent Earner Tax Credit (IETC). The ME code includes the IETC entitlement (up to $520 per year) and applies when the annual income is between $24,000 and $48,000. The M SL and the ME SL codes include the student loan deductions (12% of the income above the repayment threshold). The tax codes determine the rate at which the PAYE is calculated by the employer.

Secondary Job Codes

The secondary tax codes apply when the taxpayer has more than one job. The S code applies the rate of 17.5% to the secondary income. The SH code applies the rate of 33% to the secondary income (for the taxpayers whose total income exceeds $78,100). The ST code applies the secondary rate of 33% with the student loan deduction. The SB code applies the secondary rate of 17.5% with the student loan deduction. The CA code is for the casual agricultural workers (22.5% rate) and the ED code is for the emergency employees (45% flat rate).

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