New Zealand Take-Home Pay Calculator
Estimate your net pay in New Zealand dollars after PAYE, the ACC earners' levy and your KiwiSaver contribution, with optional student loan repayments and the 3% employer KiwiSaver contribution shown separately.
Current as of the 2025/26 tax year (1 April 2025 to 31 March 2026), based on published Inland Revenue (IRD) and ACC rates. Thresholds are indexed annually.
Salary, KiwiSaver and Student Loan Inputs
Salary before tax and deductions, assuming full-year employment and a primary tax code.
Changes how the headline take-home figure is displayed. Fortnightly means 26 pay periods per year.
The default employee rate is 3%. Your contribution is deducted from gross pay, so it lowers take-home pay without lowering your PAYE.
Turn this on if you have a New Zealand student loan and are on a repayment code such as M SL. Repayments start once annual earnings pass the repayment threshold.
This tool models an annual total. The ACC earners' levy is 1.67% of earnings up to $152,790, so it stops once you reach that cap. The independent earner tax credit (IWTC) and Working for Families payments are not modelled.
New Zealand PAYE Bands 2025/26 and Other Deductions
PAYE is charged on your gross salary of $85,000. Each band is taxed at its own rate, and only the dollars inside that band are charged.
PAYE brackets
| Income Band | Rate | Amount in Band | Tax in Band |
|---|---|---|---|
| $0 to $15,600 | 10.5% | $15,600 | $1,638.00 |
| $15,600 to $53,500 | 17.5% | $37,900 | $6,632.50 |
| $53,500 to $78,100 | 30% | $24,600 | $7,380.00 |
| $78,100 to $180,000 | 33% | $6,900 | $2,277.00 |
| Above $180,000 | 39% | $0 | $0.00 |
| Total PAYE | - | $85,000 | $17,927.50 |
ACC levy, KiwiSaver and student loan
| Deduction | Basis | Earnings in Scope | Deducted |
|---|---|---|---|
| ACC earners' levy | 1.67% up to $152,790 | $85,000 | $1,419.50 |
| KiwiSaver employee 3% | 3% of gross | $85,000 | $2,550.00 |
| Student loan | 12% above $24,128 | Not included. Turn on the student loan toggle to add this repayment. | |
| Employer KiwiSaver (informational) | 3% of gross, paid on top | $85,000 | $2,550.00 to KiwiSaver |
The ACC earners' levy is collected through PAYE and funds accident cover; it is 1.67% of earnings up to $152,790 for the 2025/26 year. Student loan repayments take 12% of earnings above $24,128 and do not reduce PAYE or the ACC levy. Employer KiwiSaver contributions of 3% are paid on top of gross salary and taxed through ESCT, so they are shown separately and never added to take-home pay. Thresholds are indexed annually, and the independent earner tax credit (IWTC) and Working for Families payments are not modelled.
How New Zealand Pay Deductions Work
PAYE is charged in progressive bands
New Zealand applies 10.5% on the first $15,600, 17.5% up to $53,500, 30% up to $78,100, 33% up to $180,000 and 39% above that. Only the dollars inside each band are taxed at that band's rate, so a pay rise never reduces your net pay. PAYE is calculated on gross salary before the KiwiSaver deduction. Thresholds are indexed annually, and the independent earner tax credit (IWTC) and Working for Families payments are not modelled here.
Why the ACC earners' levy appears on your payslip
The ACC earners' levy is 1.67% of your earnings for the 2025/26 year, up to an annual cap of $152,790. It is employee funded and collected through the PAYE system to pay for accident cover, which is why it appears as its own line on your payslip alongside PAYE. Once your earnings reach the cap, the levy stops for the rest of the tax year. Your employer also pays separate ACC work levies that never come out of your pay.
Employee and employer KiwiSaver contributions
Your KiwiSaver contribution of 3%, 4%, 6%, 8% or 10% comes out of taxed income, so it lowers take-home pay without lowering your PAYE. Your employer must contribute at least 3% of your gross pay on top of your salary, but that money goes into your KiwiSaver account rather than your bank account. Employer contributions are taxed through ESCT at a rate based on your income and are not part of take-home pay.
Student loans, effective rates and marginal rates
Student loan borrowers repay 12% of every dollar earned above $24,128 a year, collected through the PAYE system on top of tax and the ACC levy. The effective rate is your total deductions divided by gross salary and stays well below the headline rates, while the marginal rate applies to your next dollar of earnings and is what matters when you compare overtime, a raise or a KiwiSaver rate change.
New Zealand Take-Home Pay FAQ
Why does the ACC earners' levy appear on my payslip?
The ACC earners' levy funds Accident Compensation Corporation cover for employees and is charged at 1.67% of your earnings up to $152,790 for the 2025/26 year. Inland Revenue collects it through the PAYE system, so it shows on your payslip as a separate employee deduction next to PAYE. Because it is capped, the levy stops once your annual earnings reach the cap and nothing is charged above it. If you are a contractor or self-employed, ACC charges you directly instead of through PAYE.
How does KiwiSaver affect my take-home pay?
Your KiwiSaver contribution is deducted from your pay after PAYE and the ACC levy have been worked out, so a higher rate lowers your take-home pay without lowering your taxable income. At the default 3% on an $85,000 salary you put $2,550 a year into KiwiSaver, and choosing 10% increases that deduction to $8,500. If you are not enrolled in KiwiSaver, your actual take-home pay will be higher than the figure shown here at any rate above 0%.
Is this the same as IRD (PAYE) withholding advice?
No. This page applies the published progressive PAYE bands to a single annual figure for a full-year employee on a primary tax code. Real payroll uses your own tax code, including progressive codes such as M, ME, SB, S, SH and ST plus secondary employment codes for a second job, and student loan suffixes such as SL. Secondary employment, lump sums and extra pays are taxed at different rates, so a given week's or fortnight's payslip can differ from the smooth annual average shown here. For a figure tied to your own tax code, check myIR, the IRD's online tools or your payroll administrator.
What is the difference between employee and employer contributions?
Your employee contribution comes out of your pay and reduces your take-home pay, but it does not reduce PAYE because KiwiSaver contributions are not tax deductible. Your employer's minimum 3% contribution is paid on top of your gross salary into the same KiwiSaver account, so it costs you nothing from your pay packet, but it is taxed as employer superannuation contribution tax (ESCT) based on your income before it is invested. This calculator shows the employer contribution as an informational figure only and never adds it to your net pay.
Estimate Only - Not Tax Advice
This calculator uses the 2025/26 PAYE brackets, the 1.67% ACC earners' levy with its $152,790 cap and standard KiwiSaver rates, and it produces estimates only. It is not tax advice and it does not replace your payslip, your tax code or guidance from Inland Revenue (IRD) and ACC. Your actual net pay depends on your personal circumstances, including your tax code, secondary employment, benefits, allowances, student loan balance, KiwiSaver scheme settings and any tax credits or Working for Families payments you may be entitled to. Always verify figures against official IRD and ACC sources, or ask a qualified accountant, before making financial decisions.
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