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When you start getting NZ Super you might still have other sources of income. You need to make sure you're using the correct tax code. You have to choose a tax code when you complete your application for NZ Super.

The tax code you use depends on whether you have any other income and if you do, where it comes from. Your tax code is M unless you have a student loan.

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If you have a student loan your tax code is M SL. You can keep working after you start receiving NZ Super. If you do and are still getting wages or a salary, you need to decide if your NZ Super is your primary or secondary source of income.

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If the amount you receive from NZ Super is more than you earn from your wages or salary, then it is your primary source of income. Your tax code for NZ Super is M unless you have a student loan.

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If the amount you receive from NZ Super is less than you get from your wages or salary, then it is a secondary source of income and you need to use one of the following tax codes.

If you feel you're paying too much or not enough tax you can apply for a special tax code — for example, if you get NZ Super and other income or if you're receiving an overseas pension that is taxable in NZ. Special tax code application IR23BS.

IRD work out the right amount of tax for you and provide you with a special tax code certificate. You need to give this to your employer or pension provider. A special tax code only lasts for 1 tax year 1 April to 31 March. If you apply part-way through the year, it applies from the date that IRD approves it to the end of that tax year. You'll only know the exact amount of tax you need to pay or that will be refunded to you after you receive your personal tax summary or complete an individual tax return IR3.

You also need to make sure that any money you get from investments or interest is taxed at the correct rate. Tax on investments and savings. We'll only use this to reply to your message. Read our privacy statement.

Unless indicated otherwise, all content on Govt. Your browser currently has JavaScript turned off, which means that Govt. It's easy to turn JavaScript on - find out how to enable JavaScript in your browser. Skip to main content. Your NZ Super is your primary source of income If the amount you receive from NZ Super is more than you earn from your wages or salary, then it is your primary source of income.

Your NZ Super is your secondary source of income If the amount you receive from NZ Super is less than you get from your wages or salary, then it is a secondary source of income and you need to use one of the following tax codes.

If the total amount you'll earn in a year, including your NZ Super, is: Have your say about this page Do you have some feedback?

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