--- title: "New Zealand payroll calculator: PAYE, ACC, KiwiSaver | AumnI tools" description: "Turn a New Zealand salary or hourly rate into net pay per week, fortnight or month with PAYE, ACC levy, KiwiSaver, student loan and employer cost." url: https://aumnitools.com/nz/tool/payroll-calculator category: "Financial" country: "New Zealand" updated: 2026-11-08 --- # Payroll Calculator 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. ## 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](https://www.ird.govt.nz/-/media/project/ir/home/documents/digital-service-providers/software-providers/payroll-calculations-business-rules-specifications/payroll-calculations-and-business-rules-specification.pdf) (checked 2026-11-08); [Inland Revenue: KiwiSaver changes](https://www.ird.govt.nz/kiwisaver-changes) (checked 2026-11-08); [Inland Revenue: Repaying my student loan when I earn salary or wages](https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages) (checked 2026-11-08); [Inland Revenue: ACC earners' levy rates](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/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. Formula: `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 1. **Choose pay type and frequency.** Choose between salaried and hourly, then set how often you are paid. 2. **Enter the pay.** Type an annual salary, or an hourly rate with weekly regular and overtime hours, and any annual bonus. 3. **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. 4. **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. 5. **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](https://aumnitools.com/tool/tax-calculator.md). - **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. ## Related tools - [Tax Calculator](https://aumnitools.com/tool/tax-calculator.md): Estimates US federal income tax, FICA and state tax for 2026 by filing status - [Savings Goal Calculator](https://aumnitools.com/tool/savings-goal-calculator.md): Works out the monthly deposit needed to reach a savings goal by a set date - [Work Hours Calculator](https://aumnitools.com/tool/work-hours-calculator.md): Weekly hours, overtime under four rules and gross pay from clock times and breaks ## About this page Runs in your browser: what you enter is processed on this device and is not uploaded. Estimates for planning only, not financial, tax or legal advice. Check figures that matter with a qualified professional. Last checked against the tool's code on 2026-11-08. Interactive version: https://aumnitools.com/nz/tool/payroll-calculator