Payroll Calculator
🇳🇿 New Zealand version
In New Zealand, take-home pay depends on PAYE, the ACC earners' levy and, for most employees, a KiwiSaver contribution, while the employer adds its own KiwiSaver amount on top. This payroll calculator applies 2026-27 Inland Revenue rules, with the 3.5% default KiwiSaver rate, and shows net pay per pay period beside the employer's cost.
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Payroll Calculator
Take-home pay and employer cost for New Zealand, tax year 2026-27. Change the country in the header to use another country's rules.
Pay
Not available if you get NZ Super, a main benefit or Working for Families payments.
The default employee rate from 1 April 2026 is 3.5%. Employees can choose 3.5%, 4%, 6%, 8% or 10%.
Repays 12% of income over $24,128 a year.
An amount taken from each paycheck after tax, such as a union fee. It lowers take-home only.
Net pay
Per pay period (fortnightly)
- Gross a fortnight
- $2,884.62
- Taken off a fortnight
- $717.62
- Take-home a fortnight
- $2,167.00
- Effective / marginal rate
- 24.9% / 35.3%
| Item | Amount a fortnight | Share of gross |
|---|---|---|
Income tax (PAYE) Band by band
| $566.17 | 19.6% |
ACC earners' levy 1.75% of earnings (maximum liable earnings $156,641). | $50.48 | 1.8% |
KiwiSaver employee contribution 3.5% of gross pay, paid into your own KiwiSaver account (a contribution, not a tax). | $100.96 | 3.5% |
- Tax year 1 April 2026 to 31 March 2027, New Zealand resident, main income (tax code M or ME).
- Total includes ACC levy, and any KiwiSaver contribution and student loan repayment selected; these are amounts withheld, not all taxes.
- Independent earner tax credit does not apply at this income (it applies to income from $24,000 to $70,000).
Where each paycheck goes
- Income tax (PAYE)$566.17 (19.6%)
- ACC earners' levy$50.48 (1.8%)
- KiwiSaver employee contribution$100.96 (3.5%)
- Take-home$2,167.00 (75.1%)
Net pay at each pay frequency
| Frequency | Gross | Net |
|---|---|---|
| Weekly | $1,442.31 | $1,083.50 |
| Fortnightly | $2,884.62 | $2,167.00 |
| Monthly | $6,250.00 | $4,695.17 |
Same annual figures; other deductions are treated as the same yearly total.
Annual totals
- Gross a year
- $75,000.00
- Taken off a year
- $18,658.00
- Take-home a year
- $56,342.00
- Effective / marginal rate
- 24.9% / 35.3%
| Item | Amount a year | Share of gross |
|---|---|---|
Income tax (PAYE) Band by band
| $14,720.50 | 19.6% |
ACC earners' levy 1.75% of earnings (maximum liable earnings $156,641). | $1,312.50 | 1.8% |
KiwiSaver employee contribution 3.5% of gross pay, paid into your own KiwiSaver account (a contribution, not a tax). | $2,625.00 | 3.5% |
- Tax year 1 April 2026 to 31 March 2027, New Zealand resident, main income (tax code M or ME).
- Total includes ACC levy, and any KiwiSaver contribution and student loan repayment selected; these are amounts withheld, not all taxes.
- Independent earner tax credit does not apply at this income (it applies to income from $24,000 to $70,000).
Employer cost
| Item | Amount a fortnight | Amount a year |
|---|---|---|
| Gross pay | $2,884.62 | $75,000.00 |
KiwiSaver employer contribution 3.5% of gross pay, paid on top of salary. Employer superannuation contribution tax (ESCT) at 30% (787.50) is withheld from this and paid to IRD, so 1837.50 reaches the member's account. ESCT is not an extra cost to the employer. The rate is based on salary plus employer contributions, using this year's pay as an estimate. | $100.96 | $2,625.00 |
| Total cost to the employer | $2,985.58 | $77,625.00 |
The employer pays 3.5% on top of gross pay.
Results are estimates for tax year 2026-27 and do not replace the official calculator or guidance from the tax authority (for example: Inland Revenue: Payroll Calculations & Business Rules Specification, 1 April 2026 to 31 March 2027). Hourly pay assumes the same hours every week of the year. Pre-tax health insurance and HSA or FSA deductions (Section 125 plans) are not modelled; enter other after-tax amounts under Other deductions after tax.
🇳🇿 New Zealand, tax year 2026-27 (1 April 2026 to 31 March 2027)
Official sources
- Inland Revenue: Payroll Calculations & Business Rules Specification, 1 April 2026 to 31 March 2027 checked 2026-11-08
- Inland Revenue: Tax rates for individuals checked 2026-11-08
- Inland Revenue: ACC earners' levy rates checked 2026-11-08
- Inland Revenue: Independent earner tax credit (IETC) checked 2026-11-08
- Inland Revenue: Repaying my student loan when I earn salary or wages checked 2026-11-08
- Inland Revenue: GST checked 2026-11-08
- Inland Revenue: KiwiSaver changes checked 2026-11-08
Not covered
- Covers a New Zealand tax resident on one main income (tax code M or ME). Secondary tax codes (S, SH, ST, SA), tailored tax codes and non-resident rules are not covered.
- Working for Families, the Best Start and other tax credits, donation tax credits and other income such as interest, dividends or rental income are not included.
- The independent earner tax credit is applied to gross income as a simple annual amount; IRD works it out in whole months and does not allow it for any month you get a benefit, NZ Super or Working for Families.
- The ACC work levy that employers pay depends on the business classification and is not included in employer costs.
- KiwiSaver government contributions, temporary contribution reductions, and members in complying funds are not modelled.
- ESCT is estimated from this year's pay; IRD sets the rate from the previous tax year's salary plus employer contributions.
- Student loan repayments use the main-income rate of 12% over the annual threshold; interest and additional voluntary repayments are not covered.
- Fringe benefit tax and other employer taxes are not covered.
New Zealand rules and figures
- From 1 April 2026 the default employee KiwiSaver rate is 3.5% of gross pay, and the employer must also contribute 3.5%.
- Employer superannuation contribution tax rises with salary plus employer contributions, from 10.5% at $18,720 or less to 39% above $216,000.
- Student loan repayments on a main income are 12% of earnings over $24,128 a year.
- The ACC earners' levy is 1.75% of earnings up to $156,641, so it stops rising above that income.
- The independent earner tax credit of $520 a year applies to income from $24,000 to $66,000 and is gone at $70,000.
Sources: Inland Revenue: Payroll Calculations & Business Rules Specification, 1 April 2026 to 31 March 2027 (checked 2026-11-08); Inland Revenue: KiwiSaver changes (checked 2026-11-08); Inland Revenue: Repaying my student loan when I earn salary or wages (checked 2026-11-08); Inland Revenue: ACC earners' levy rates (checked 2026-11-08)
How the payroll calculator works
The gross figure is a salary, or hours worked with overtime, plus a bonus if you have one. PAYE, ACC, KiwiSaver and any student loan repayment are calculated on the annual figure and then split across the pay periods. The employer's KiwiSaver contribution is added to its cost, with ESCT withheld from it.
net per period = (gross − PAYE − ACC levy − KiwiSaver − student loan) ÷ periods; employer cost = gross + 3.5% × gross when the employee is in KiwiSaver
- Pay periods are weekly, fortnightly or monthly, and the annual result is split by 52, 26 or 12. Fortnightly is the default.
- KiwiSaver defaults to 3.5% of gross pay. You can choose 4%, 6%, 8% or 10%, or leave KiwiSaver out.
- A student loan repayment is 12% of income over $24,128 a year.
- ESCT is taken from the employer's contribution at a rate set by salary plus contributions, so it is not an extra cost to the employer.
How to use the payroll calculator
- Choose pay type and frequency. Choose between salaried and hourly, then set how often you are paid.
- Enter the pay. Type an annual salary, or an hourly rate with weekly regular and overtime hours, and any annual bonus.
- Set KiwiSaver and credits. Choose a KiwiSaver rate or none, tick the student loan option if you repay one, and keep the independent earner tax credit unless you get a benefit or NZ Super.
- Check net pay and employer cost. Net pay shows PAYE, ACC and KiwiSaver per period. Annual totals gives the year, and Employer cost shows the employer's KiwiSaver contribution and ESCT.
- Export the result. Copy breakdown places the figures on your clipboard, and Export CSV downloads them.
Example: NZ$75,000 salary paid fortnightly, with KiwiSaver
Each fortnight gross pay is $2,884.62. PAYE is $566.17, the ACC levy $50.48 and KiwiSaver at 3.5% is $100.96, so net pay is $2,167, or $56,342 a year. The employer adds $100.96 of KiwiSaver, so the job costs $2,985.58 a fortnight, $77,625 a year, 3.5% above gross. Ticking the student loan option takes a further $234.79 and net pay falls to $1,932.21.
When to use the payroll calculator
- Comparing offers. Enter each salary with the same KiwiSaver rate and compare net pay per fortnight, not the headline figure.
- Choosing a KiwiSaver rate. Change the rate between 3.5% and 10% and see how much net pay falls and how much goes into your account.
- Budgeting a student loan. Tick the repayment option to see the fortnightly amount taken off a main income.
- Costing an employee. The Employer cost table shows the KiwiSaver contribution the employer pays on top of salary.
What the payroll calculator does not do
- It assumes one main income on tax code M or ME. Secondary tax codes and tailored codes are not covered.
- KiwiSaver government contributions, temporary rate reductions and members of complying funds are not modelled.
- ESCT is estimated from this year's pay; Inland Revenue sets the rate from the previous year's salary plus contributions.
- The ACC work levy an employer pays depends on its industry classification and is not included in employer cost.
- Hourly figures repeat one week's hours for the full year.
When something else is a better fit
- When you only want the yearly PAYE and ACC, use the Tax Calculator.
- When you run a real payroll and file employer returns, use payroll software that follows Inland Revenue's specification.
Questions about the payroll calculator
What is net pay on $75,000 in New Zealand?
With the default 3.5% KiwiSaver and no student loan, $2,167 a fortnight, or $56,342 a year, after $14,720.50 of PAYE, $1,312.50 of ACC levy and $2,625 of KiwiSaver.
Is KiwiSaver compulsory for the employer to match?
For an employee who contributes, the employer pays 3.5% of gross pay on top of salary. With no KiwiSaver contribution the calculator shows no employer amount.
How is a student loan repayment worked out?
As 12% of income over $24,128 a year on a main income. On $75,000 the repayment totals $6,104.64 for the year, $234.79 each fortnight.
What is ESCT?
Employer superannuation contribution tax, withheld from the employer's KiwiSaver amount. On $75,000 the rate is 30%, so $787.50 of the $2,625 goes to Inland Revenue.
Can I model hourly pay?
Yes. Choose Hourly, then enter rate, regular hours, overtime hours and the multiplier. Those hours are assumed in every week of the year.