MundoKit

New Zealand PAYE calculator 2026–27

Enter regular gross pay, frequency and your declared tax code. See cash take-home pay and the employer KiwiSaver contribution after ESCT for paydays from 1 April 2026 to 31 March 2027.

Inputs
NZD
Regular taxable wages, excluding employer KiwiSaver. All wages assumed eligible for ACC and KiwiSaver.
Use your declared code. ME assumes you qualify for IETC; secondary codes depend on combined income from all jobs.
%
Enter the applicable gross rate; normally at least 3.5% for eligible members. Select no employer contribution above if none is due, or enter 3 for an applicable temporary reduction.

Results

Cash take-home pay per period
NZ$1,120.86
Annualized take-home pay
NZ$58,284.72
PAYE per period (includes ACC)
NZ$326.64
Employer KiwiSaver after ESCT per period
NZ$36.90
Regular payroll deductions and contributions
ComponentPer pay periodAnnualized
Gross cash payNZ$1,500.00NZ$78,000.00
PAYE including ACCNZ$326.64NZ$16,985.28
Student loanNZ$0.00NZ$0.00
Employee KiwiSaverNZ$52.50NZ$2,730.00
Net cash payNZ$1,120.86NZ$58,284.72
Employer KiwiSaver before ESCTNZ$52.50NZ$2,730.00
ESCT on employer contributionNZ$15.60NZ$811.20
Employer KiwiSaver after ESCTNZ$36.90NZ$1,918.80
  • Before payroll truncation: annualized income tax NZ$15,620.50, IETC NZ$0.00, ACC NZ$1,365.00. PAYE already includes ACC; do not subtract it again.
  • ESCT basis: NZ$80,730.00; rate: 30%. Employer contributions are additional to cash salary and are not deducted from take-home pay.
  • Annualized results assume identical pay all year; they are not a final tax assessment.
  • Applies to regular pay from 1 April 2026 to 31 March 2027. Bonuses, tailored codes, child support, payroll giving, benefits and total-remuneration agreements are outside scope.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

How it works

The engine follows IRD specification sections 5.2–5.4 for M and ME, and 5.6 for secondary codes. PAYE contains income tax and ACC. ME applies the independent earner tax credit only on the assumption that you are entitled to use that code.

net cash = gross pay − PAYE − student loan − employee KiwiSaver

Rounding follows the specified sequence: annualize main-job pay and drop cents; calculate tax and ACC without intermediate rounding; divide by 52 and truncate PAYE to cents; then convert that weekly amount to the selected period and truncate again. Secondary PAYE and student loans start with whole-dollar period pay. KiwiSaver uses actual gross dollars and cents and is truncated to cents. ESCT applies to the whole-dollar employer contribution. Displayed annualized amounts repeat the resulting pay period.

Employer contributions are additional to cash salary here. Under sections 5.20–5.21, estimated mode derives a full-year basis from (period wages + gross employer contribution) × annual periods. Use this for an employee not employed throughout the previous tax year. For a continuing employee employed all that year, select previous-year actual and enter wages plus gross employer super from that employer; current pay changes leave this basis unchanged. The employer sets the rate for the year; changing a scenario here does not reset an actual payroll rate. Select no employer contribution to hide and ignore ESCT inputs. The calculation excludes total-remuneration agreements, tailored codes and non-regular payments.

Worked examples

$1,500 weekly, code M

With 3.5% employee and employer KiwiSaver, no student loan and estimated annual earnings of $80,730: PAYE is $326.64, employee KiwiSaver $52.50, and net cash $1,120.86. Employer KiwiSaver is $52.50 before ESCT; ESCT on $52 at 30% is $15.60, leaving $36.90.

$1,000 weekly, code ME SL

With 3.5% employee KiwiSaver, annualized income of $52,000 receives $520 IETC under the ME assumption. PAYE is $161.50 and student loan deductions are ($1,000 − $464) × 12% = $64.32. After $35 KiwiSaver, cash pay is $739.18.

New employee: $500 weekly

At 3.5% employer KiwiSaver, estimated annual earnings including employer contributions are ($500 + $17.50) × 52 = $26,910. ESCT at 17.5% on $17 truncates to $2.97, leaving $14.53. In actual mode, IRD section 5.21.1 instead uses $50,000 prior-year wages plus $4,216 employer super: $54,216 selects 17.5%.

Frequently asked questions

Why is ACC not another cash deduction below PAYE?
PAYE already includes ACC. The result explains the components before payroll truncation and subtracts their combined PAYE amount only once.
Which tax codes are supported?
M, ME, SB, S, SH, ST and SA, each with an optional SL suffix. Select the code you have declared to your employer. This calculator does not decide eligibility for ME or select a secondary code for you.
Why can monthly PAYE differ from annual tax divided by 12?
The IRD main-code method first truncates the weekly equivalent to cents, converts it to monthly pay, then truncates again. The engine preserves this order.
Can I use a 3% KiwiSaver rate?
Yes, for an approved temporary rate reduction. The normal default is 3.5% from 1 April 2026. Select zero for non-contributing situations and separately enter the applicable employer rate.
Are secondary-job ACC deductions capped here?
The standard secondary-code formula withholds the flat tax rate plus ACC on whole-dollar period earnings. It does not apply the main-code annual cap to each secondary job. Excess ACC or special circumstances may require reconciliation or a tailored code.
Is employer KiwiSaver taken from my cash pay?
Not under the additional-contribution arrangement modelled here. The employer pays its contribution, ESCT is withheld from that contribution, and only the remainder enters KiwiSaver. A total-remuneration agreement needs a different calculation.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.