Professional Documents
Culture Documents
Weekly and Fortnightly PAYE Deduction Tables: Tax Tables For Pay Periods Between 1 April 2023 and March 2024
Weekly and Fortnightly PAYE Deduction Tables: Tax Tables For Pay Periods Between 1 April 2023 and March 2024
Weekly and Fortnightly PAYE Deduction Tables: Tax Tables For Pay Periods Between 1 April 2023 and March 2024
April 2023
2024
Weekly and fortnightly
PAYE deduction tables
Tax tables for pay periods between 1 April 2023
and March 2024
ird.govt.nz
WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES 2
ird.govt.nz
Contents Go to our website for information and to use our services and tools.
Introduction • Log in or register for myIR - manage your tax and entitlements online.
Changes to note 3 • Calculators and tools - use our calculators, worksheets and tools, for example, to check
Need to speak with us? 3 your tax code, find filing and payment dates, calculate your student loan repayment.
0800 self-service numbers 3 • Forms and guides - download our forms and guides.
Part 1 – General Forgotten your user ID or password?
Employer responsibilities 4 Request these online from the myIR login screen and we’ll send them to the email address
we hold for you.
Declarations and tax codes 4
Independent earner tax credit (IETC) 4 How to get our forms and guides
ACC earners' levy 4
You can get copies of our forms and guides at ird.govt.nz/forms-guides
Student loan repayments 5
Student Loan extra deductions 5 When to use these tables
Schedular payments 5
These PAYE tables should be used for PAYE income payments that are paid on or after
KiwiSaver 6 1 April 2023 up to and including 31 March 2024. If your pay period ends before 1 April 2023
Running totals 7 but your PAYE income payment is paid on or after 1 April 2023, you should use these PAYE
Late payment 7 tables. If your pay period ends after 1 April 2023 but your PAYE income payment is paid
before 1 April 2023, you should use the PAYE tables applying from 1 April 2022 to 31 March
Part 2 – Using these tables 2023.
How to calculate employee PAYE deductions 8
Other than weekly or fortnightly pay periods 9
Non-notified rate 10
Holiday pay 11
Lump sum payments 12
Casual agricultural employees and election day workers 15
Non-resident seasonal workers 15
Rate of tax deducted from schedular payments (shortened version) 16
Employer’s guide - IR335 When you call, confirm what you want from the options given. If you need to talk with us,
Our Employer’s guide - IR335 will help you fulfil your obligations as an employer. It explains we’ll re-direct your call to someone who can help you.
how to deduct PAYE, child support, student loan and KiwiSaver deductions and how to
forward these payments to us. It also has further information on the changes.
WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES 4
The maximum is not applied to PAYE on: Student loan extra deductions
– regular secondary income Your employees may ask you to make extra deductions to pay off their loan faster or we
– casual agricultural employee payments may ask you to make compulsory extra deductions to catch up on an underpayment. These
– election day workers' earnings deductions are in addition to the amount you normally deduct using the student loan
– earnings on which the non-notified rate is used. repayment code they've given you.
Schedular payments are subject only to a tax deduction. People or entities receiving You must show extra deductions separately on your Employment information - IR348 in
schedular payments are responsible for paying their own ACC levies. either:
1. SLBOR – employee requests voluntary extra deductions
Remember, these tables already have the earners' levy built into them. If your employee's
pay is greater than the amounts shown in the tables, the examples at the end of each 2. SLCIR – we request you to make compulsory extra deductions.
section will show how to calculate the PAYE.
Schedular payments
Student loan repayments Contractors working for you have the option of choosing their own tax rate (provided it
Employers are required to deduct student loan repayments through the PAYE system, at isn't under 10 cents in the dollar). If they don't choose a rate on their completed Tax rate
the standard deduction rate when an employee completes a Tax code declaration - IR330 notification for contractors - IR330C deduct tax from the gross payment at the standard
using one of these codes: M SL, ME SL, SB SL, S SL, ST SL or SA SL. Employees with student rate for their activity. Find the tax rate for their activity on page 16 , and page 3 of the
loans who only have one main job should use the M SL or ME SL code. This code includes IR330C.
student loan repayments which are set at 12 cents in the dollar for every dollar earned over The following rules apply to non-resident contractors and entertainers, and contractors on
the pay period repayment threshold, eg, $439 per week. a temporary entry class visa.
Where an employee uses SB SL, S SL, SH SL, ST SL or SA SL codes, the tables deduct student • Non-resident contractors and people on temporary entry class visas can't choose below
loan repayments at 12 cents in the dollar from every dollar earned. Employers also need to 15 cents in the dollar
deduct student loan repayments at this rate from redundancy and lump sum payments. • Non-resident entertainers and sports people visiting New Zealand can't choose their
Don't deduct student loan repayments for casual agricultural employees, election day own tax rate
workers, people on schedular payments or people on the non-notified rate. • Non-resident contracting companies have a non-notified rate of 20 cents in the dollar.
There are penalties for failure to deduct or account for student loan repayments. If the contractor chooses a rate, which Inland Revenue believes is incorrect we may issue
you a letter advising of the rate to use for their tax deductions.
For more information on how to account for student loan repayments go to
ird.govt.nz/employers or see our Employer’s guide - IR335. Note
Note If the person or entity working for you is GST registered show the GST exclusive amount
on the employment information. For more information see our Employer’s guide -
An employee may provide you with a: IR335.
• Student loan special deduction rate certificate requesting student loan repayments
be made at a different rate - calculate deductions at the rate shown.
• Student loan repayment deduction exemption certificate requesting no deductions
be made.
WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES 6
You need to show the net employer contributions and ESCT for each employee separately ESCT is calculated on the whole dollar and is withheld from the gross employer contribution.
on your Employment information - IR348 form. Weekly Pay Periods – Earnings $401 to $440
Earnings Codes
Example
The employer has an agreement with his employee to pay a net amount of $100.00 to
the employee’s superannuation fund and the employee has an ESCT rate of 30%. Using
the formula:
a
ESCT = (1−a) × b
a = ESCT rate
b = employer contribution
0.30
× 100 = $42.85
(1 − 0.30)
Gross employer contribution $142.85
For more information about ESCT see your Employer’s guide - IR335 or for information
about KiwiSaver go to: ird.govt.nz/kiwisaver
Running totals
Running totals are your gross earnings and PAYE deductions paid since 1 April. You can
check your running totals for the current and the immediately preceding tax year by calling
our 0800 self-service - see page 3.
WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES 8
Part 2 – Using these tables Tax code if annual income from all sources is likely to be
The PAYE tables shown in this booklet are for weekly and fortnightly pay periods and SB or SB SL $0 – $14,000
secondary employment. S or S SL $14,001 – $48,000
Weekly and fortnightly SH or SH SL $48,001 – $70,000
Use these tables to calculate how much PAYE to deduct from primary employment
earnings for weekly and fortnightly pay periods. ST or ST SL $70,001 – $180,000
To calculate PAYE for pay periods other than weekly or fortnightly, see page 9. SA or SA SL $180,001 upwards
Deduct PAYE at a flat rate of:
The PAYE on primary employment is:
– 12.03 cents in the dollar for the SB and SB SL tax code
– 12.03% on income $0 – $14,000
– 19.03 cents in the dollar for the S and S SL tax codes
– 19.03% on income from $14,001 – $48,000 – 31.53 cents in the dollar for the SH and SH SL tax codes
– 31.53% on income from $48,001 – $70,000 – 34.53 cents in the dollar for the ST and ST SL tax codes
– 40.53 cents in the dollar for the SA and SA SL tax codes
– 34.53% on income from $70,001 – $139,384
– 33.0% on income from $139,385 - $180,000 Note
– 39.0% on income from $180,001 upwards For SB SL, S SL, SH SL, ST SL and SA SL, an additional amount of 12 cents for every dollar
earned will need to be deducted for student loan repayments.
Note
How to calculate employee PAYE deductions
The maximum income liable for the earners’ levy is $139,384. Income between $139,385 • Take basic weekly or fortnightly pay.
and $180,000 is taxed at 33%, and income of $180,001 and over is taxed at 39%.
• Add overtime, any regular bonus, shift allowance, value of board and lodging, and any
Employees who qualify for the independent earners tax credit will have their PAYE reduced other taxable allowance.
by $10 per week, for income between $24,000 and $44,000. This tax credit will reduce by The total is "earnings subject to PAYE".
$0.13 for each extra dollar they earn over $44,000, reaching a nil entitlement at $48,000.
Overtime is treated as ordinary pay. Add it into the salary or wages you've paid for that pay
This tax credit is built into the PAYE tables, so no additional calculations will be required by period then deduct PAYE in the usual way. It doesn't matter if the overtime was actually
employers. worked in another pay period.
Secondary employment
Example
These tables apply to people who already have a primary source of income (eg, a regular
job, a taxable pension, an income-tested benefit or a student allowance), and take on a Basic weekly pay of $377.00 and overtime of $50.40 using tax code M SL
second job. The PAYE to be deducted from secondary employment income will depend on
Basic weekly pay $397.00
the secondary tax code they've selected on their Tax code declaration - IR330.
Add overtime $ 50.40
Earnings subject to PAYE (and other deductions) $447.40
9 WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES
Weekly Pay Periods – Earnings $441 to $480 Example – daily or casual basis
Earnings Codes
PAYE
M ME SL Loan ded 3% 4%
KiwiSaver
6% 8% 10% CEC 10.5% CEC 17.5%
Net CEC and ESCT
CEC 30% CEC 33% CEC 39%
An employee works on Monday, Tuesday and Friday of the same week, earning $125 each
$
441.00
$
65.07
$
65.07
$
0.24
$
13.23
$
17.64
$
26.46
$
35.28
$
44.1
$
11.87
$
1.36
$
10.96
$
2.27
$
9.33
$
3.9
$
8.94
$
4.29
$
8.16
$
5.07 day. The employee is paid on each day worked and is on the M tax code.
442.00 65.26 65.26 0.36 13.26 17.68 26.52 35.36 44.2 11.9 1.36 10.99 2.27 9.36 3.9 8.97 4.29 8.19 5.07
443.00 65.45 65.45 0.48 13.29 17.72 26.58 35.44 44.3 11.93 1.36 11.02 2.27 9.39 3.9 9 4.29 8.22 5.07
444.00
445.00
65.64
65.83
65.64
65.83
0.6
0.72
13.32
13.35
17.76
17.8
26.64
26.7
35.52
35.6
44.4
44.5
11.96
11.99
1.36
1.36
11.05
11.08
2.27
2.27
9.42
9.45
3.9
3.9
9.03
9.06
4.29
4.29
8.25
8.28
5.07
5.07
(A) (B) (A – B) Actual amount
446.00
447.00
66.02
66.21
66.02
66.21
0.84
0.96
13.38
13.41
17.84
17.88
26.76
26.82
35.68
35.76
44.6
44.7
12.02
12.05
1.36
1.36
11.11
11.14
2.27
2.27
9.48
9.51
3.9
3.9
9.09
9.12
4.29
4.29
8.31
8.34
5.07
5.07
Earnings for week PAYE on week's PAYE already PAYE to deduct paid to employee
448.00
449.00
66.4
66.59
66.4
66.59
1.08
1.2
13.44
13.47
17.92
17.96
26.88
26.94
35.84
35.92
44.8
44.9
12.08
12.11
1.36
1.36
11.17
11.2
2.27
2.27
9.54
9.57
3.9
3.9
9.15
9.18
4.29
4.29
8.37
8.4
5.07
5.07
earnings to deducted that today from $125 each day
450.00
451.00
66.78
66.97
66.78
66.97
1.32
1.44
13.5
13.53
18
18.04
27
27.06
36
36.08
45
45.1
12.14
12.17
1.36
1.36
11.23
11.26
2.27
2.27
9.6
9.63
3.9
3.9
9.21
9.24
4.29
4.29
8.43
8.46
5.07
5.07
date (M code) week
452.00 67.16 67.16 1.56 13.56 18.08 27.12 36.16 45.2 12.2 1.36 11.29 2.27 9.66 3.9 9.27 4.29 8.49 5.07
453.00 67.35 67.35 1.68 13.59 18.12 27.18 36.24 45.3 12.23 1.36 11.32 2.27 9.69 3.9 9.3 4.29 8.52 5.07
454.00 67.55 67.55 1.8 13.62 18.16 27.24 36.32 45.4 12.26 1.36 11.35 2.27 9.72 3.9 9.33 4.29 8.55 5.07 $125 Monday
455.00 67.74 67.74 1.92 13.65 18.2 27.3 36.4 45.5 12.29 1.36 11.38 2.27 9.75 3.9 9.36 4.29 8.58 5.07
456.00
457.00
67.93
68.12
67.93
68.12
2.04
2.16
13.68
13.71
18.24
18.28
27.36
27.42
36.48
36.56
45.6
45.7
12.32
12.35
1.36
1.36
11.41
11.44
2.27
2.27
9.78
9.81
3.9
3.9
9.39
9.42
4.29
4.29
8.61
8.64
5.07
5.07
Calculate PAYE on $125 using 15.03 – 15.03 109.97
458.00
459.00
68.31
68.5
68.31
68.5
2.28
2.4
13.74
13.77
18.32
18.36
27.48
27.54
36.64
36.72
45.8
45.9
12.38
12.41
1.36
1.36
11.47
11.5
2.27
2.27
9.84
9.87
3.9
3.9
9.45
9.48
4.29
4.29
8.67
8.7
5.07
5.07
weekly table
460.00 68.69 68.69 2.52 13.8 18.4 27.6 36.8 46 12.44 1.36 11.53 2.27 9.9 3.9 9.51 4.29 8.73 5.07
461.00 68.88 68.88 2.64 13.83 18.44 27.66 36.88 46.1 12.47 1.36 11.56 2.27 9.93 3.9 9.54 4.29 8.76 5.07
462.00
463.00
69.07
69.26
59.07
59.26
2.76
2.88
13.86
13.89
18.48
18.52
27.72
27.78
36.96
37.04
46.2
46.3
12.5
12.53
1.36
1.36
11.59
11.62
2.27
2.27
9.96
9.99
3.9
3.9
9.57
9.6
4.29
4.29
8.79
8.82
5.07
5.07
Plus $125 Tuesday = $250
464.00
465.00
69.45
69.64
59.45
59.64
3
3.12
13.92
13.95
18.56
18.6
27.84
27.9
37.12
37.2
46.4
46.5
12.56
12.59
1.36
1.36
11.65
11.68
2.27
2.27
10.02
10.05
3.9
3.9
9.63
9.66
4.29
4.29
8.85
8.88
5.07
5.07 Calculate PAYE on $250 using 30.07 15.03 15.04 109.96
466.00
467.00
69.83
70.02
59.83
60.02
3.24
3.36
13.98
14.01
18.64
18.68
27.96
28.02
37.28
37.36
46.6
46.7
12.62
12.54
1.36
1.47
11.71
11.56
2.27
2.45
10.08
9.81
3.9
4.2
9.69
9.39
4.29
4.62
8.91
8.55
5.07
5.46 weekly table
468.00 70.21 60.21 3.48 14.04 18.72 28.08 37.44 46.8 12.57 1.47 11.59 2.45 9.84 4.2 9.42 4.62 8.58 5.46
469.00 70.4 60.4 3.6 14.07 18.76 28.14 37.52 46.9 12.6 1.47 11.62 2.45 9.87 4.2 9.45 4.62 8.61 5.46
470.00
471.00
70.59
70.78
60.59
60.78
3.72
3.84
14.1
14.13
18.8
18.84
28.2
28.26
37.6
37.68
47
47.1
12.63
12.66
1.47
1.47
11.65
11.68
2.45
2.45
9.9
9.93
4.2
4.2
9.48
9.51
4.62
4.62
8.64
8.67
5.46
5.46
Plus $125 Friday = $375
472.00
473.00
70.97
71.16
60.97
61.16
3.96
4.08
14.16
14.19
18.88
18.92
28.32
28.38
37.76
37.84
47.2
47.3
12.69
12.72
1.47
1.47
11.71
11.74
2.45
2.45
9.96
9.99
4.2
4.2
9.54
9.57
4.62
4.62
8.7
8.73
5.46
5.46 Calculate PAYE on $375 using 52.51 30.07 22.44 102.56
474.00 71.35 61.35 4.2 14.22 18.96 28.44 37.92 47.4 12.75 1.47 11.77 2.45 10.02 4.2 9.6 4.62 8.76 5.46
475.00 71.54 61.54 4.32 14.25 19 28.5 38 47.5 12.78 1.47 11.8 2.45 10.05 4.2 9.63 4.62 8.79 5.46 weekly table
476.00 71.73 61.73 4.44 14.28 19.04 28.56 38.08 47.6 12.81 1.47 11.83 2.45 10.08 4.2 9.66 4.62 8.82 5.46
477.00 71.92 61.92 4.56 14.31 19.08 28.62 38.16 47.7 12.84 1.47 11.86 2.45 10.11 4.2 9.69 4.62 8.85 5.46
478.00 72.11 62.11 4.68 14.34 19.12 28.68 38.24 47.8 12.87 1.47 11.89 2.45 10.14 4.2 9.72 4.62 8.88 5.46
479.00 72.3 62.3 4.8 14.37 19.16 28.74 38.32 47.9 12.9 1.47 11.92 2.45 10.17 4.2 9.75 4.62 8.91 5.46
480.00 72.49 62.49 4.92 14.4 19.2 28.8 38.4 48 12.93 1.47 11.95 2.45 10.2 4.2 9.78 4.62 8.94 5.46
WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES 10
How to calculate PAYE at the non-notified rate for salary and wages A more complex PAYE calculation is needed when the whole pay period is not taken as
• Take gross earnings. annual leave and the annual leave was taxed using the alternative approach. This can
happen when an employee takes leave for part of a pay period and works as normal for the
• Add the value of taxable allowances, if any.
remainder.
• The total is "earnings subject to PAYE".
Calculate PAYE in this instance by:
• Work out PAYE, at the rate of 46.53 cents in the dollar (which includes earners' levy).
Use whole dollars only. • adding together the amount of the holiday pay and the regular salary/wages for the pay
period,
Example • calculating the amount of PAYE that is required to be withheld from the combined
amount as if it were a single payment, this is the total PAYE payable for the pay period,
non-notified rate and
Basic weekly pay $385.75 • subtracting the PAYE that was deducted from the amount of the holiday pay
The tax on whole dollars is $385 × 46.53 cents in the dollar apportioned to that pay period from the amount of PAYE calculated in the previous
PAYE to be deducted $179.14 step. You are left with the amount of PAYE to be deducted from the payment of salary/
wages.
Holiday pay
Example
Include holiday pay and pay for statutory holidays as earnings in the period you actually pay
them. Your employee is taking three weeks annual leave and has requested that you pay their
Holiday pay has PAYE calculated either as standard salary or wages, or as an extra pay. holiday pay in a lump sum before they take their leave, and you decide to tax this using
the alternative approach. Their pay cycle is fortnightly and they’re using the M tax code.
To calculate tax on your employee's holiday pay, first confirm whether it should be
Their regular fortnightly pay is $1,492.00. Three weeks holiday pay will be $2,238.00. To
calculated as an extra pay or not.
calculate PAYE on this using the alternative approach, first:
If the holiday pay is included in the employee's regular pay at 8% of the employee's gross • Apportion the $2,238.00 holiday pay across the pay periods that the leave covers.
pay, or linked to the work days within the pay period (such as not working, but being paid As this covers three weeks and two fortnightly pay periods, this will be $1,492.00
for a public holiday or annual leave) then it is treated as salary or wages for the pay period. apportioned to the first fortnight and $746.00 apportioned to the second.
Holiday pay that is paid in addition to the regular pay for the pay period is treated as extra • Calculate the PAYE on these amounts. PAYE on the first fortnight’s holiday pay of
pay. These are payments that wouldn't normally be paid in that pay period such as when $1,492.00 is $246.22. PAYE on the second fortnight’s pay of $746.00 is $104.26.
accumulated leave is paid out at the end of employment. • Add the two PAYE amounts together ($246.22 + $104.26), this gives the PAYE to
From 1 April 2018 if you pay your employee annual leave in a lump sum before the leave is withhold from the payment of the holiday pay.
taken, you can choose to calculate tax on this as a lump sum either as an extra pay or as if • Total net holiday pay: $1,887.52. Total PAYE to withhold: $350.48.
the lump sum were paid to the employee in their regular pay cycle over the pay periods that The last week of annual leave covers the first week of a fortnightly pay period. The
their holiday covers (the alternative approach). This calculation also applies to lump sum second week of the pay period is worked as usual by the employee. The PAYE on the
payments of salary/wages in advance. portion of salary/wages paid to the employee would be calculated as follows:
Calculate PAYE using the alternative approach by: • Calculate PAYE on the total amount paid to the employee, including both the week
• apportioning the lump sum payment across the pay periods that the payment relates to, worked and the weeks holiday: $246.22 (PAYE on fortnight’s pay of $1,492.00),
• calculating PAYE on each of these apportioned amounts as if they were the only • Minus the PAYE already deducted for the week that was taken as annual leave
payments made to the employee in each pay period, and and that was included in the lump sum payment: $246.22 - $104.26, the amount
remaining is the PAYE to withhold from the payment for the week worked. So the
• adding these PAYE amounts together and deducting this amount from the lump sum PAYE to withhold from $746 is $141.96.
payment.
WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES 12
Note
• At a flat rate of 33 cents in the dollar
– when the combined total of the lump sum payment and the grossed up annual value
If your employee is a member of KiwiSaver or has a student loan, these deductions of the employees income for the previous four weeks is from $139,385 to $180,000
and repayments will be calculated on the lump sum as a whole, even if you choose to • At a flat rate of 39 cents in the dollar
calculate PAYE using the alternative approach. – when the combined total of the lump sum payment and the grossed-up annual
value of the employee’s income for the previous four weeks is $180,001 or higher, or;
For more information about holiday pay go to ird.govt.nz/holiday-pay
– when the employee asks you to use this rate.
Lump sum payments
Note
Lump sum payments from primary employment
Lump sum payments include annual or special bonuses, retiring or redundancy payments, • ACC earner levy and Residual Earner levy do not apply to retiring or redundancy
payments for accepting restrictive covenants, exit inducement payments, gratuities, back payments. These should have PAYE applied at .5%, 17.5%, 30%, 33% or 39%, according
pay or holiday pay paid in a lump sum. These are also called "extra pays". Overtime or any to annualised income.
regular payments are not lump sum payments. • If the lump sum has PAYE applied using the lowest rate 11.96%, tick the box on the
From 1 April 2018, you can choose to calculate PAYE on a lump sum payment of salary/ Employment information - IR348 to show this.
wages paid in advance either as an extra pay or as if the lump sum were paid to the employee
in their regular pay cycle over the pay periods that the salary/wage would ordinarily apply Example
to (the alternative approach). Refer to page 11 for more details on this calculation.
You’re going to pay a bonus payment of $400 to one of your employees. The employee’s
If an employee is on the non-notified rate (ND tax code) or they are a non-resident seasonal gross earnings for the last four weeks were $2,500. The calculation will look like this:
worker on the NSW tax code (see page 15), any lump sum extra pays will have PAYE
Annualised income (13 × $2,500) $ 32,500
calculated based on the flat rate that applies to each tax code, i.e, 10.5% for the NSW code
(plus ACC earners levy, if applicable), 45.0% for the ND tax code (plus ACC earners levy, if Add the bonus payment $ 400
applicable). Total $ 32,900
PAYE applies to lump sum payments as follows: In this example, the income level is less than $48,000, so the PAYE rate applied to the bonus
• At a flat rate of 12.03 cents in the dollar payment is 19.03 cents in the dollar.
– when the combined total of the lump sum payment and the grossed-up annual If the employee uses a tax code with the "SL" repayment code (M SL or ME SL) you'll also
value of the employee's income for the previous four weeks is $14,000 or less. have to deduct student loan repayments. Add any gross salary or wage payments for the
• At a flat rate of 19.03 cents in the dollar same period to the gross lump sum amount and deduct the pay period threshold, eg, $439
– when the combined total of the lump sum payment and the grossed-up annual value a week. The remaining amount will have student loan deductions made at the standard
of the employee's income for the previous four weeks is from $14,001 to $48,000. deduction rate of 12 cents in the dollar.
• At a flat rate of 31.53 cents in the dollar
Note
– when the combined total of the lump sum payment and the grossed-up annual value
of the employee's income for the previous four weeks is from $48,001 to $70,000. If the employee is a KiwiSaver member, you’ll need to deduct contributions from lump
• At a flat rate of 34.53 cents in the dollar sum payments.
– when the combined total of the lump sum payment and the grossed-up annual
value of the employee's income for the previous four weeks is $70,000 to $139,384.
13 WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES
Lump sum payments from secondary employment If the annualised income plus the low threshold amount is greater than $139,384 then none
A calculation for calculating the amount of PAYE to apply to lump sum payments has been of the extra pay is liable for ACC and the PAYE rate is 33% for income up to $180,000, and
introduced. The calculation takes into account the minimum level of income the employee 39% for income of $180,001 and over.
expects to receive from their primary employment, based on the secondary tax code they If the annualised income plus the low threshold amount is lower than $139,384, but the
have selected. annual income estimate exceeds $139,384 then the amount of PAYE applied to the extra
The calculation for the amount of PAYE on an extra pay for employees using a secondary pay which falls below the threshold is calculated at the rate in table two, but the amount of
tax code is: extra pay above the threshold has PAYE applied without the ACC earner levy.
– the amount of the extra pay,
Example
– plus annualised income,*
– plus the low threshold amount, (based on the secondary tax code used as in table one) Jane has a second job and uses the ST tax code. Jane’s secondary employer wants to pay
– equals the annual income estimate her a one-off bonus of $30,000. In the last four weeks Jane has earned $3,010 from her
second job.
*Annualised income is calculated by adding up the PAYE income payments for the four weeks ending on the date
of the extra payment, whether this is the normal pay cycle or not, and multiplying by 13. The amount of the extra Applying the calculation (see below), Jane’s employer can work out the amount of PAYE
pay is not included in this total. on her bonus:
Table one: low threshold amounts The annualised income ($3,010 × 13) $ 39,141
plus low threshold amount (ST tax code, table one) $ 70,001
Tax Code Low Threshold Amount
$ 109,142
SB $0
plus extra pay $ 30,000
S $14,001 Annual income amount $ 139,142
SH $48,001
The annualised income plus the low threshold amount is below the threshold of $139,384,
ST $70,001 but when the extra pay is added, the annual income estimate exceeds $139,384, so the ACC
SA $180,001 earner levy should only be applied to earnings below the threshold.
If your employee is a KiwiSaver member, you’ll also need to make KiwiSaver deductions, 100 39.00
CECs and ESCT.
115 WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES
How to calculate student loan repayment where fortnightly earnings exceed 10 3.90
$7,692 20 7.80
Example 30 11.70
Note
If your employee is a KiwiSaver member, you’ll also need to make KiwiSaver deductions,
CECs and ESCT.
213 WEEKLY AND FORTNIGHTLY PAYE DEDUCTION TABLES
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1 to $40
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $41 to $80
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $81 to $120
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $121 to $160
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $161 to $200
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $201 to $240
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $241 to $280
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $281 to $320
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $321 to $360
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $361 to $400
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $401 to $440
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $441 to $480
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $481 to $520
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $521 to $560
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $561 to $600
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $601 to $640
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $641 to $680
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $681 to $720
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $721 to $760
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $761 to $800
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $801 to $840
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $841 to $880
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $881 to $920
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $921 to $960
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $961 to $1,000
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,001 to $1,040
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,041 to $1,080
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,081 to $1,120
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,121 to $1,160
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,161 to $1,200
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,201 to $1,240
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,241 to $1,280
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,281 to $1,320
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,321 to $1,360
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,361 to $1,400
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,401 to $1,440
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,441 to $1,480
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,481 to $1,520
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,521 to $1,560
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,561 to $1,600
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,601 to $1,640
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,641 to $1,680
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,681 to $1,720
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,721 to $1,760
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,761 to $1,800
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,801 to $1,840
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,841 to $1,880
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,881 to $1,920
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,921 to $1,960
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,961 to $2,000
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,001 to $2,040
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,041 to $2,080
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,081 to $2,120
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,121 to $2,160
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,161 to $2,200
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,201 to $2,240
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,241 to $2,280
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,281 to $2,320
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,321 to $2,360
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,361 to $2,400
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,401 to $2,440
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,441 to $2,480
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,481 to $2,520
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,521 to $2,560
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,561 to $2,600
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,601 to $2,640
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,641 to $2,680
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,681 to $2,720
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,721 to $2,760
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,761 to $2,800
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,801 to $2,840
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,841 to $2,880
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,881 to $2,920
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,921 to $2,960
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,961 to $3,000
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,001 to $3,040
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,041 to $3,080
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,081 to $3,120
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,121 to $3,160
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,161 to $3,200
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,201 to $3,240
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,241 to $3,280
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,281 to $3,320
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,321 to $3,360
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,361 to $3,400
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,401 to $3,440
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,441 to $3,480
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,481 to $3,520
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,521 to $3,560
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,561 to $3,600
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,601 to $3,640
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,641 to $3,680
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,681 to $3,720
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,721 to $3,760
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,761 to $3,800
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,801 to $3,840
Earnings Codes
Weekly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,841 to $3,846
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2 to $80
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $82 to $160
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $162 to $240
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $242 to $320
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $322 to $400
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $402 to $480
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $482 to $560
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $562 to $640
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $642 to $720
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $722 to $800
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $802 to $880
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $882 to $960
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $962 to $1,040
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,042 to $1,120
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,122 to $1,200
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,202 to $1,280
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,282 to $1,360
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,362 to $1,440
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,442 to $1,520
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,522 to $1,600
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,602 to $1,680
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,682 to $1,760
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,762 to $1,840
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,842 to $1,920
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $1,922 to $2,000
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,002 to $,2080
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,082 to $2,160
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,162 to $2,240
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,242 to $2,320
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,322 to $2,400
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,402 to $2,480
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,482 to $2,560
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,562 to $2,640
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,642 to $2,720
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,722 to $2,800
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,802 to $2,880
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,882 to $2,960
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $2,962 to $3,040
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,042 to $3,120
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,122 to $3,200
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,202 to $3,280
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,282 to $3,360
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,362 to $3,440
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,442 to $3,520
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,522 to $3,600
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,602 to $3,680
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,682 to $3,760
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,762 to $3,840
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,842 to $3,920
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $3,922 to $4,000
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,002 to $4,080
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,082 to $4,160
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,162 to $4,240
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,242 to $4,320
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,322 to $4,400
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,402 to $4,480
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,482 to $4,560
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,562 to $4,640
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,642 to $4,720
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,722 to $4,800
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,802 to $4,880
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,882 to $4,960
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $4,962 to $5,040
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,042 to $5,120
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,122 to $5,200
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,202 to $5,280
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,282 to $5,360
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,362 to $5,440
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,442 to $5,520
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,522 to $5,600
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,602 to $5,680
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,682 to $5,760
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,762 to $5,840
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,842 to $5,920
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $5,922 to $6,000
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,002 to $6,080
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,082 to $6,160
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,162 to $6,240
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,242 to $6,320
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,322 to $6,400
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,402 to $6,480
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,482 to $6,560
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,562 to $6,640
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,642 to $6,720
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,722 to $6,800
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,802 to $6,880
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,882 to $6,960
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $6,962 to $7,040
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,042 to $7,120
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $71,22 to $7,200
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,202 to $7,280
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,282 to $7,360
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,362 to $7,440
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,442 to $7,520
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,522 to $7,600
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,602 to $7,680
Earnings Codes
Fortnightly Secondary Earnings: Tax Code SB, S, SH, ST, SA – Earnings $7,682 to $7,692
Earnings Codes