Tātaitai Utu

Me pēhea te tātaitanga o tō utu whakamua

Ko tō utu whakamua ko ngā moni whiwhi katoa, ka tangohia ngā tangohanga e whā: te tāke PAYE, te utu kaimahi ACC, te KiwiSaver, me te whakahokinga taurewa ākonga (mēnā e tika ana). Anei ngā hīkoi tika a te IRD.

1. 1

   Tātauria te PAYE ki te moni whiwhi katoa

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

   E 5 ngā poraka whakapikitanga o Aotearoa, kāore he paepae kore-tāke — ka tāke ia tara mai i te $1.

2. 2

   Tātauria te utu kaimahi ACC

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

   Kua whakatepehia ki te mōrahi moni whiwhi tika $156,641 mō te tau 2026-27.

3. 3

   Tātauria te takoha kaimahi KiwiSaver

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

   Ko te taunoa mōrahi 3.5% mai i te 1 Āperira 2026 (i 3% i mua).

4. 4

   Tātauria te whakahokinga taurewa ākonga

   Taurewa Ākonga = max(0, moni_whiwhi_katoa − $24,128) × 12%

   Ka tangohia te 12% i te moni whiwhi neke atu i te $24,128 anake.

5. 5

   Tātauria te utu whakamua

   Utu Whakamua = katoa − PAYE − ACC − KiwiSaver − Taurewa Ākonga

   Ko te hua ko tō utu mā i muri i ngā tangohanga ture katoa. Ko te takoha kaituku KS kei runga ake i tō moni whiwhi katoa.