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NZ pay calculator: take-home pay after PAYE tax, ACC levy, KiwiSaver, and student loan. Weekly, fortnightly, monthly, and annual. FY 2026-27 rates.

By Konstantin IakovlevPublished 28 March 2026Last reviewed
Updated 2026-27 FYData stays on your deviceIRD sourced data

About this calculator

This calculator implements PAYE, ACC earner levy, KiwiSaver, student loan from Inland Revenue (IRD). Last consulted 2 April 2026. Verify the figures yourself by following the link.

Current NZ PAYE & deduction rates

FY 2026-27 (effective 1 April 2026 – 31 March 2027)
  • •Tax brackets: 10.5% / 17.5% / 30% / 33% / 39%
  • •ACC earner's levy: $1.75 per $100 (max liable $156,641)
  • •KiwiSaver default rate: 3.5% (was 3% pre-2026)
  • •Student loan rate: 12% above $24,128/yr
  • •No tax-free threshold: Every $1 from $1 is taxed

Source: IRD — Tax codes and rates

Disclaimer

This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available IRD data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.

How your NZ take-home pay is calculated

Your take-home pay is gross earnings minus four deductions: PAYE income tax, ACC earner's levy, KiwiSaver, and (if applicable) student loan repayments. Here are the exact steps the IRD uses.

  1. 1

    Calculate PAYE on gross income

    PAYE = (first $14k × 10.5%) + (next $34k × 17.5%) + (next $22k × 30%) + (next $110k × 33%) + (income above $180k × 39%)

    NZ has 5 progressive brackets with no tax-free threshold — every dollar from $1 is taxed.

  2. 2

    Calculate ACC earner's levy

    ACC = min(gross_income, $156,641) × 1.75%

    Capped at maximum liable earnings of $156,641 for the 2026-27 year.

  3. 3

    Calculate KiwiSaver employee contribution

    KiwiSaver = gross_income × your_rate (3% / 3.5% / 4% / 6% / 8% / 10%)

    Default minimum is 3.5% from 1 April 2026 (was 3% before).

  4. 4

    Calculate student loan repayment (if applicable)

    Student Loan = max(0, gross_income − $24,128) × 12%

    Only income above the $24,128 annual repayment threshold is deducted at 12%.

  5. 5

    Calculate take-home pay

    Take-home = gross − PAYE − ACC − KiwiSaver − Student Loan

    Result is your net pay after all statutory deductions. KiwiSaver employer contribution is on top of your gross — it doesn't reduce take-home.

Worked example

Inputs: $80,000 gross salary, 3.5% KiwiSaver, with student loan

Result: PAYE $17,920 + ACC $1,400 + KS $2,800 + SL $6,705 = $28,825 deducted. Take-home: $51,175/yr (~$984/wk)

Frequently Asked Questions

What deductions come out of my pay in NZ?
The standard deductions from NZ pay include: PAYE income tax (calculated on your gross earnings using the progressive tax brackets); ACC earner's levy at $1.75 per $100 of gross earnings (capped at $156,641 of liable earnings); KiwiSaver contributions at your chosen rate of 3%, 3.5%, 4%, 6%, 8%, or 10%; and student loan repayments at 12% of income above the $24,128 annual threshold if you have an outstanding student loan. For example, someone earning $70,000 with a 3% KiwiSaver contribution and a student loan would have approximately $14,600 in PAYE, $1,225 in ACC levy, $2,100 in KiwiSaver, and $5,501 in student loan repayments deducted annually — leaving a take-home of around $46,675. All deductions are administered by Inland Revenue (IRD). Source: IRD — PAYE and Deductions (ird.govt.nz).
What is the standard work week in NZ?
The standard work week in New Zealand is 40 hours, typically Monday to Friday at 8 hours per day. This is the basis for full-time employment under the Employment Relations Act 2000 and is used to calculate annual leave, public holiday entitlements, and minimum wage compliance. At the 2026-27 adult minimum wage of $23.95 per hour, a 40-hour week gives a gross weekly pay of $958 and approximately $49,816 per year. However, many industries — such as hospitality, healthcare, and retail — operate on different shift patterns. There is no legal requirement in New Zealand for the standard week to be exactly 40 hours; what matters is that hours are agreed in the employment agreement and that minimum wage is met for all hours worked. Source: Employment New Zealand (employment.govt.nz).
What is the minimum wage in NZ?
From 1 April 2026, the adult minimum wage in New Zealand is $23.95 per hour (before tax). The starting-out wage and training minimum wage are set at 80% of the adult rate: $19.16 per hour. Starting-out employees are those aged 16-19 who have not yet completed six months with their current employer; training employees are those aged 20 and over completing a recognised training programme. At 40 hours per week, the adult minimum wage equates to $49,816 per year before tax. These rates are set annually by the government under the Minimum Wage Act 1983 and announced each February. Source: Employment New Zealand (employment.govt.nz/hours-and-wages/pay/minimum-wage).

The NZ pay calculator converts your gross salary or hourly wage into take-home pay after deducting PAYE income tax, ACC earner's levy, and KiwiSaver contributions.

How this calculator works

Enter your gross annual salary or hourly rate and the calculator applies the current PAYE tax brackets, subtracts the ACC earner's levy ($1.75 per $100), and deducts your chosen KiwiSaver employee contribution. The result shows your net pay per week, fortnight, or month.

PAYE Tax Brackets 2026-27

$0 - $14,00010.5%
$14,001 - $48,00017.5%
$48,001 - $70,00030%
$70,001 - $180,00033%
$180,001+39%

Standard Deductions

ACC earner's levy$1.75 per $100
KiwiSaver (default)3.5% of gross (FY 2026-27)
Student loan repayment12% of income over $24,128

Worked Examples

Gross salary $65,000, KiwiSaver 3%, no student loan

Approximate take-home pay: $49,490/year or $952/week.

  1. PAYE tax: $1,470 + $5,950 + $5,100 = $12,520
  2. ACC levy: $65,000 x 1.75% = $1,137
  3. KiwiSaver: $65,000 x 3% = $1,950
  4. Total deductions: $12,520 + $1,137 + $1,950 = $15,510
  5. Net annual pay: $65,000 - $15,510 = $49,490
  6. Net weekly pay: $49,490 / 52 = $951.73

Hourly rate $30/hr, 40 hours/week, KiwiSaver 4%, student loan

Approximate take-home pay: $42,573/year or $819/week.

  1. Gross annual: $30 x 40 x 52 = $62,400
  2. PAYE tax: $1,470 + $5,950 + $4,320 = $11,740
  3. ACC levy: $62,400 x 1.75% = $1,092
  4. KiwiSaver: $62,400 x 4% = $2,496
  5. Student loan: ($62,400 - $24,128) x 12% = $4,593
  6. Total deductions: $11,740 + $1,092 + $2,496 + $4,593 = $19,827
  7. Net annual pay: $62,400 - $19,827 = $42,573

Gross salary $120,000, KiwiSaver 6%, no student loan

Approximate take-home pay: $80,360/year or $1,545/week.

  1. PAYE tax: $1,470 + $5,950 + $6,600 + $16,500 = $30,520
  2. ACC levy: $120,000 x 1.75% = $1,920
  3. KiwiSaver: $120,000 x 6% = $7,200
  4. Total deductions: $30,520 + $1,920 + $7,200 = $39,640
  5. Net annual pay: $120,000 - $39,640 = $80,360

Built and maintained by Konstantin Iakovlev. Data sourced from the IRD and official New Zealand government sources.

Last reviewed:

Official Sources

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