Use this NZ PAYE calculator to estimate income tax withheld from salary and wages under current New Zealand tax thresholds.
Annualises the entered income by frequency, applies the selected tax year and tax code, adds ACC, and then estimates KiwiSaver and student loan deductions for a take-home pay view. PAYE covers income tax withheld on wages and salaries. Employers file payroll information with IRD through payday filing.
Use the live tool above to enter your figures, compare outcomes, and sense-check the result before you rely on it for planning. This page is built for employees, payroll teams, and employers checking annual PAYE estimates.
Your tax code changes how PAYE, ACC, and student loan deductions are withheld. These are practical examples only, but they help explain when each code is commonly used.
Main income tax code. Example: you work one full-time job at a retail store and this is your main salary or wage, so you usually use M.
Main income with student loan deductions. Example: your main job is with a logistics company and you still have a New Zealand student loan, so you would often use M SL.
Main income with the independent earner tax credit conditions applying. Example: you have one main job, no student loan, and your income sits in the qualifying ME range, so payroll may use ME.
Main income with both student loan and ME conditions. Example: you have one main job, still repay a student loan, and your earnings fall within the ME credit range, so ME SL may apply.
Secondary income code for lower secondary-income bands. Example: your main job is elsewhere, and you also do a small weekend job at a cafe. If you have no student loan you may use SB; if you do, SB SL.
Secondary income code for the next income band up. Example: you already have a main weekday job and also pick up a regular second job with moderate extra income, so your second employer may use S or S SL.
Secondary income code for a higher secondary-income band. Example: you have a strong main salary and also contract one evening a week for another employer, so that second income may fall under SH or SH SL.
Secondary income code for an even higher secondary-income band. Example: your main job already pays well into the upper tax bands and your side income is taxed at a higher withholding rate, so ST or ST SL may be used.
Secondary income code for the top secondary-income band. Example: you already earn at the top personal tax rate in your main role and take on extra PAYE income on the side, so the second payer may use SA or SA SL.
No deductions. Example: a very limited payroll situation where PAYE is not meant to be deducted in the normal way, such as a specific exempt arrangement approved for that payment type.
No schedular withholding. Example: a contractor payment where schedular withholding does not apply because the worker has approval to receive payments without withholding.
Casual agricultural employee code. Example: you help with seasonal farm work for a short period and the employer uses the special casual agricultural employee treatment.
Election day worker code. Example: you are paid for temporary election-day work and that specific payroll category uses EDW rather than a standard salary tax code.
Check the official IRD guidance for the latest published rules, thresholds, timing, and definitions that apply to PAYE.
This calculator provides estimates only and does not replace official IRD calculations.
Yes. It estimates PAYE together with ACC, KiwiSaver deductions, and student loan repayments when selected or implied by tax code.
Yes. You can mark the income as secondary, choose a secondary tax code, and include other annual income for a better estimate.
Use the live tool above, enter the amounts that match your situation, and review the estimate together with the official guidance linked on this page.
No. This calculator or guide provides estimates and general information only, so you should still confirm the final position with official IRD guidance or professional advice where needed.
Use the official guidance linked on this page to check the published rules, thresholds, filing expectations, and definitions that apply to PAYE.