The PAYE for primary employment is

–  14.2 % on income up to $14,000, plus

– 22.7% on income over $14,000 up to $48,000, plus

– 34.7% on income over $48,000 up to $70,000, plus

– 39.7% on income over $70,000 up to $106,473.

Income over $106,473 is taxed at 38% as this is the maximum liable for ACC earners’ levy of 1.7%.