Tātaitai Reiti Tāke Taupae Whaihua
Tirohia tō reiti tāke taupae whaihua tūturu — PAYE + ACC + taurewa ākonga + whakaiti WfF + whakaiti Best Start.
Mō tēnei tātaitai
Ka whakatinanahia e tēnei tātaitai te tikanga EMTR a Te Tai Ōhanga mai i NZ Treasury (TAWA) + IRD. Tirohia whakamutunga 18 Haratua 2026. Whakamanahia ngā tatauranga mā te whai i te hononga.
Ngā wāhanga EMTR (FY 2026-27)
Ka tāpiri katoa ki te moni whiwhi katoa- •Poraka PAYE teitei: 39% i runga ake i te $180k
- •Utu kaimahi ACC: 1.75% tae atu $156,641
- •Reiti taurewa ākonga: 12% i runga ake i te $24,128/tau
- •Whakaiti WfF: 27.5¢ ia $1 i runga ake i te $44,900
- •Whakaiti Best Start: 21¢ ia $1 i runga ake i te $79k
- •EMTR kino rawa: ~90% (mātua $80-90k)
Puna: Te Tai Ōhanga — TAWA
Whakatūpato
He whakatau tata nō tēnei tātaitai, hei whakamōhio noa iho. Kaua e whakawhirinaki ki ēnei hua hei tohutohu pūtea, tāke, ture rānei. E ai ki ngā raraunga tūmatanui a te IRD, ā, ka huri pea. Me kōrero ki tētahi kaitohutohu pūtea tohu mō ōu āhuatanga ake.
Me pēhea te whakatōpū EMTR
He maha ngā reiti ka tāpiri ki te moni whiwhi kotahi.
- 1
PAYE taupae
PAYE = poraka(moni whiwhi)
Poraka teitei 39%.
- 2
Utu kaimahi ACC
ACC = 1.75% ki te $156,641 tuatahi
Ka mutu i te tepe.
- 3
Taurewa ākonga
SL = 12% i runga ake i te $24,128
Tāpiri 12% mēnā he taurewa.
- 4
Whakaiti WfF
WfF = 27.5¢ ia $1 i runga ake i te $44,900
Ka rite ki te tāke 27.5% tāpiri.
- 5
Tāpiri ki te EMTR
EMTR = PAYE + ACC + SL + WfF + BS
Tae atu ki te 50-90% mō ngā whānau waenga.
Tauira
Tāuru: $70,000 + SL + WfF
Hua: EMTR ~71.25%.
Ngā Pātai Auau
He aha te EMTR?
Me pēhea taku whakaiti i tōku EMTR?
Ka whakaatu te tātaitai EMTR i te rahi o tō tāra whiwhi e pupuri ai koe i Aotearoa ina tāpirihia te PAYE, te utu ACC, ngā utu taurewa ākonga, me ngā whakahekenga Working for Families me Best Start.
Me pēhea te mahi a tēnei tātaitai
Ko tō taumata tāke kua panuitia he wāhanga noa o te kōrero. Ka taea e ia tāra tāpiri te kukume i ētahi tangohanga maha i te wā kotahi: te reiti taupae PAYE (10.5% ki te 39%), te utu ACC 1.75% tae ki te $156,641, ngā utu taurewa ākonga 12% i runga i te $24,128, te whakahekenga Working for Families 27.5 hēneti ia tāra i runga i te $44,900 o te moni whiwhi whānau, me te whakahekenga Best Start 21 hēneti i runga i te $79,000. Ka tāpirihia e te tātaitai ia wāhanga e pā ana ki a koe hei whakaputa i tō reiti taupae whaihua pono. He ohorere ngā hua: ka taea e te matua whiwhi-waenga me te taurewa ākonga te EMTR 70-90% — nui noa atu i te 39% o ngā kaiwhiwhi nui — he mea nui ina whakaarohia te mahi tāpiri, te pikinga utu, te mahi tuarua rānei.
Ngā wāhanga EMTR FY 2026-27
| Ngā reiti taupae PAYE | 10.5% / 17.5% / 30% / 33% / 39% |
| Utu kaimahi ACC | 1.75% tae ki te $156,641 |
| Utu taurewa ākonga | 12% i runga i te $24,128 |
| Whakahekenga Working for Families | 27.5h ia $1 i runga i te $44,900 |
| Whakahekenga Best Start | 21h ia $1 i runga i te $79,000 |
| EMTR kino rawa o Aotearoa | ~90% mō ētahi mātua whiwhi-waenga |
Ka pā ngā whakahekenga i te wā anake e whiwhi ana koe i taua utunga.
Ngā Tauira Mahia
He matua e whiwhi ana i te $70,000, me te taurewa ākonga me te Working for Families
EMTR = 71.25% — o te $100 whiwhi e whai ake, ka pupuri i te $28.75 anake.
- Taupae PAYE i te $70,000: 30%
- Utu ACC: 1.75%
- Taurewa ākonga: 12%
- Whakahekenga WfF: 27.5%
- EMTR: 30 + 1.75 + 12 + 27.5 = 71.25%
Kaiwhiwhi nui $190,000, kāore he taurewa ākonga, kāore he utunga whānau
EMTR = 39% — iti iho i tō te matua $70k i runga ake, ahakoa te moni whiwhi nui.
- Taupae PAYE i runga i te $180,000: 39%
- Utu ACC: 0% i te taupae — kei runga te moni whiwhi i te tepe $156,641
- Kāore he taurewa ākonga, WfF, Best Start rānei
- EMTR: 39% — ia $100 tāpiri ka pupuri i te $61
I hangaia, i tiakina e Konstantin Iakovlev. Raraunga mai i te IRD me ngā puna kāwanatanga mana o Aotearoa.
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