WINZ New Zealand 2026: Benefit Rates, Payments and Tax

Updated April 2026

Work and Income New Zealand - known as WINZ - is the government agency that provides financial support if you are out of work, on a low income, or unable to work due to illness or disability. Benefits are taxable income in New Zealand, which means PAYE is deducted from most payments the same way it is from a salary. This guide covers what WINZ offers, current payment rates from 1 April 2026, and what your payments look like after tax.

What WINZ provides

WINZ offers three types of support:

Main benefits - regular weekly payments if you are not working or cannot work

Supplementary payments - extra support on top of a main benefit, like help with rent or power bills

Hardship assistance - one-off grants and emergency payments for urgent costs

You do not need to be on a main benefit to access some supplementary payments and hardship grants. If you are working but on a low income, you may still qualify for help.

Main benefits from 1 April 2026

All rates below are after tax at the M tax code, paid weekly.

### Jobseeker Support - no children

For people who are unemployed and looking for work, or who cannot work due to a health condition or injury.

### Jobseeker Support - with children

You must reapply every 26 weeks if you still need it. You also need to meet obligations - such as actively looking for work - and if you do not meet them, your benefit can be reduced or stopped.

> Example: Maria is 28, single, no children, and has just been made redundant. She applies for Jobseeker Support and receives $372.55 per week after tax while she looks for work. She can earn up to $160 per week before her benefit starts reducing.

### Sole Parent Support

For sole parents caring for a dependent child under 14.

### Supported Living Payment - no children

For people who cannot work due to a long-term health condition, disability, or because they are the carer of someone who needs full-time support.

### Supported Living Payment - with children

Supplementary payments

These are paid on top of your main benefit depending on your circumstances.

The Winter Energy Payment is automatic from 1 May to 1 October - no application needed.

Hardship assistance

WINZ can help with one-off urgent costs even if you are working. This includes food grants, emergency housing, medical and dental costs, school uniforms and stationery, moving costs, and essential household items. These are assessed case by case - you generally need to show you cannot cover the cost any other way.

How benefits are taxed

Most WINZ benefits are taxable income. PAYE is deducted automatically at the M tax code - the same as a regular wage.

If a benefit is your only income you will likely receive a small tax refund at year end - PAYE on benefit income is often slightly higher than your actual tax liability.

Use the TaxPop PAYE calculator to estimate take-home on any income

How benefits are affected by other income

If you earn income while on a benefit, WINZ reduces your payments once your earnings exceed the threshold.

For Jobseeker Support (single, no children):

• Earn up to $160 per week before tax - no effect on your benefit
• Above $160, your benefit reduces by 70 cents for every extra dollar earned

For sole parents:

• Income between $160 and $250 per week reduces the benefit by 30 cents per dollar
• Income above $250 per week reduces it by 70 cents per dollar

You must declare all income to WINZ. Failing to do so can result in an overpayment debt.

> Example: Ben is on Jobseeker Support receiving $372.55 per week. He picks up casual work earning $220 per week. His benefit reduces by 70 cents for every dollar above $160 - that is $42 deducted. He receives $330.55 in benefit plus $220 in wages - $550.55 total before employment tax.

How to apply

1. Go to workandincome.govt.nz and click "Apply for a benefit"
2. Complete the online eligibility checker - takes around 20 minutes
3. WINZ will contact you to confirm details and arrange an appointment if needed
4. Bring proof of identity - passport, birth certificate, or NZ driver licence
5. Provide your IRD number and bank account details

You can also call WINZ on 0800 559 009 or visit a service centre in person.

You have the right to apply - WINZ cannot stop you from submitting an application and must process it. If declined or reduced, you can request an internal review and appeal to the Social Security Appeal Authority.

Processing times vary. If you have no income while waiting, ask Work and Income about urgent help.

What is changing in 2027

From July 2027, subject to legislation being passed, proposed changes are expected to affect whether some single 18 and 19-year-olds can receive Jobseeker Support or the equivalent Emergency Benefit. Check Work and Income or the MSD Budget factsheet for updates.

FAQs