PAYE Calculator NZ
How to use the PAYE calculator
- Enter your salary or hourly rate, then choose annual, monthly, fortnightly, weekly or hourly pay. For hourly pay, check your hours per week in advanced settings.
- Choose gross pay for earnings before deductions, or net pay to work backwards from the amount you want to take home.
- Select your tax code and KiwiSaver rate. Choose 0% if you have no KiwiSaver deduction. A tax code ending in SL includes student loan repayments.
- Your take-home pay appears on the right, or below the inputs on mobile. Advanced payroll settings cover extra deductions and employer contributions.
What comes out of your pay?
Gross pay is what you earn before deductions. Net pay is what reaches your bank account. This calculator shows income tax and ACC separately, even though your payslip may combine them under PAYE.
For 1 April 2026 to 31 March 2027, the ACC earners' levy is 1.75% on earnings up to $156,641. The default KiwiSaver rate is 3.5%; an approved temporary rate reduction allows 3%. For that reduction, enter 3% using the custom KiwiSaver rate in advanced settings.
Student loan deductions depend on your tax code. For a main job, repayments are 12% above the pay-period threshold: $464 a week or $928 a fortnight. Secondary SL codes normally deduct 12% from the full pay amount.
Income tax uses progressive bands, from 10.5% to 39%. Only the income within each band is taxed at that rate. The calculator defaults to 2026-27; you can change the tax year in advanced settings.
PAYE example: $1,000 a week
For $1,000 gross weekly pay using tax code M, 3.5% KiwiSaver and no student loan:
See full example
Gross pay is the amount before deductions. From Sarah's $1,000 weekly gross pay, the calculator estimates $154.00 PAYE, $17.50 ACC and $35.00 KiwiSaver. After total deductions of $206.50, the estimated net pay reaching her bank account is $793.50.
If Sarah starts with a desired take-home amount instead, the calculator's net-pay mode can work backwards to estimate the gross pay required. Results can change with the tax code, KiwiSaver rate, student loan status and other payroll deductions.
Choosing a tax code
Your tax code tells payroll how to withhold tax. M commonly applies to a main job, M SL adds student loan deductions, and secondary income uses codes such as SB, S, SH, ST or SA depending on total income. Use the code confirmed for your circumstances rather than guessing.
See our full NZ Tax Codes guide →Frequently asked questions
Does this PAYE tool include KiwiSaver or student loans?
Yes. It estimates PAYE together with ACC and KiwiSaver deductions, and it includes student loan repayments when you select an SL tax code.
Can I use this for secondary income?
Yes. Choose the secondary tax code that applies to your combined annual income. The full NZ Tax Codes guide explains the secondary-code bands.
Why does the result show PAYE and ACC?
PAYE is income tax withheld from salary or wages. The ACC earners' levy is also normally deducted through payroll, so both affect take-home pay.
Does this replace an IRD calculation or payroll software?
No. It is an estimate for planning. Confirm payroll decisions with Inland Revenue guidance or payroll software.
IRD source and disclaimer
Check the official IRD income tax rates and ACC earners' levy rates.
This calculator provides estimates only. It annualises the selected pay frequency, uses the chosen tax code, and applies standard settings for the selected tax year. Actual payroll deductions can differ.