Your PAYE Breakdown: What’s Deducted from Your Pay?

Kia ora! Our PAYE tax calculator NZ shows exactly what comes out of your pay. We break down tax, ACC, KiwiSaver, and more. All calculations use 2025 IRD rates for accuracy. See your net pay clearly and plan your budget.

PAYE Income Tax

NZ taxes income at progressive rates. For 2025, you pay 10.5% on $0–$15,600, up to 39% over $180,000.
Example: On $100,000, you pay $22,990 in tax.
Source: IRD Tax Rates.

ACC Levies

ACC covers non-work injuries. It’s $1.60 per $100 earned, capped at $150,988.
Example: For $100,000, ACC takes $1,600.
Source: ACC Levy Rates.

KiwiSaver Contributions

You choose 3%, 4%, 6%, 8%, or 10%. Employers match up to 3%. Saves for retirement or a first home.
Example: At 8% on $100,000, you contribute $8,000; employer adds $3,000.

Student Loan Repayments

Got a student loan? Pay 12% on income above $24,128 (2025 threshold).
Example: On $100,000, you repay $9,110.
Source: IRD Student Loan.

Independent Earner Tax Credit (IETC)

Earn $24,000–$70,000? Get $520–$1,040 tax credit yearly.
Example: On $50,000, claim $520 credit.
Source: IRD IETC.

Payroll Giving

Donate through payroll, get tax credits. Reduces your taxable income.
Example: Donate $500, save up to $166.50 in tax.

Example Breakdown: $100,000 Salary

• Gross Pay: $100,000
• PAYE Tax: $22,990
• ACC Levy: $1,600
• KiwiSaver (8%): $8,000
• Student Loan: $9,110
• Net Pay: $58,290 (plus $520 IETC, if eligible)

Use our net pay calculator NZ to see your pay after tax calculator results. Calculate my paye tax now!

Citations:

• Inland Revenue: Individual Income Tax Rates

NZ PAYE Tax Brackets: How They Work in 2025

Kia ora! Our PAYE tax calculator NZ explains how tax brackets work. NZ uses progressive tax rates for 2025. Your income splits into brackets, each taxed differently. We use 2025 IRD rates for accuracy. Understand your tax and plan smarter with our inland revenue paye calculator.

2025–2026 Tax Rates

NZ taxes income in tiers. Higher income means higher rates. Here are the 2025 brackets:

• $0–$15,600: 10.5%
• $15,601–$53,500: 17.5%
• $53,501–$78,100: 30%
• $78,101–$180,000: 33%
• $180,001+: 39%
  Example: Earn $50,000? First $15,600 at 10.5%, next $34,400 at 17.5%.
  Source: IRD Tax Rates

Secondary Income Tax Codes

Got multiple jobs? Use a secondary tax code (SB, S, SH, ST) for extra income.

• SB: For income up to $15,600 (10.5%).
• S: For income $15,601–$53,500 (17.5%).
• SH: For income $53,501–$78,100 (30%).
• ST: For income $78,101+ (33% or 39%).
  Example: Main job $40,000, side gig $10,000? Use S code for side gig.
  Tooltip: Check your code on IRD’s tax code guide.

Recent Tax Changes

Budget 2025 updates ease tax burdens:

• Thresholds: No changes to brackets from 2024, but composite rates apply until March 31, 2025.
• Working for Families: Boosted credits for families earning under $180,000.
• KiwiSaver: No rate changes, but focus on first-home savings.
  Example: Family earning $60,000 gets extra $50/week from credits.
  Source: Budget 2025

2024 vs. 2025 Tax Brackets

Income Range	2024 Rate	2025 Rate
$0–$14,000	10.5%	10.5%
$14,001–$48,000	17.5%	17.5%
$48,001–$70,000	30%	30%
$70,001–$180,000	33%	33%
$180,001+	39%	39%

Note: 2024 thresholds adjusted July 31, 2024; 2025 rates effective April 1, 2025.

Example Breakdown: $50,000 Salary

• $15,600 × 10.5% = $1,638
• $34,400 × 17.5% = $6,020
• Total Tax: $7,658
  Use our pay tax calculator to see your split!

Simplify Payroll with Our PAYE Calculator (For Employers)

Kia ora! Our payroll calculator NZ makes paying employees easy. Handle PAYE, ACC, KiwiSaver, and student loans effortlessly. File with Inland Revenue via myIR. Use our employer PAYE calculator for accurate results. Save time and stay compliant with 2025 IRD rules.

Your Payroll Responsibilities

Deduct PAYE, ACC, KiwiSaver, and student loans from employee wages. File deductions via myIR. Register as an employer with IRD’s IR334 form. Submit employee details like tax codes (IR330).
Example: Pay a $60,000 employee? See deductions instantly.
Source: IRD Employer Registration

Employer Superannuation Contribution Tax (ESCT)

Pay ESCT on KiwiSaver contributions. Rates range from 10.5% to 39%, based on employee salary.
Example: For $60,000 salary, ESCT at 17.5% is $525 on 3% contribution.
Source: IRD ESCT Rates

Payday Filing

File PAYE electronically if deductions exceed $50,000 yearly. Use myIR or payroll software. Submit within two days of payday. Paper filing allowed for smaller businesses.
Example: Pay weekly? File every Friday via myIR.
Source: IRD Payday Filing

Use our inland revenue pay calculator to streamline payroll. Get accurate deductions now!

Citations:

• Inland Revenue: Employer Responsibilities

For Self-Employed and Contractors: Estimate Your Tax

Kia ora! Our self-employed tax calculator NZ helps freelancers and contractors estimate taxes. Calculate schedular payments, ACC levies, and provisional tax easily. Use our ird pay calculator for accurate 2025 results. Stay on top of your contractor PAYE NZ obligations

Schedular Payments

Contractors get schedular payments with tax deducted at source. Rates range from 10% to 100%; you choose based on income. Excludes ACC and KiwiSaver.
Example: Freelancer earning $80,000? Pick a 20% rate for $16,000 tax withheld.
Source: IRD Schedular Payments

ACC Levies for Self-Employed

Pay ACC levies for injury cover. Choose CoverPlus (80% of last year’s income) or CoverPlus Extra (set your cover level). Rates depend on industry risk.
Example: $80,000 income, medium-risk industry? Pay ~$2,080 (Earners’ $1,160, Work $840, Safer $80).
Source: ACC Levy Estimator

Provisional Tax Estimator

Pay provisional tax quarterly if expected tax exceeds $5,000. Based on net profit after expenses. File via IR3 return.
Example: $80,000 income, $20,000 expenses? Tax on $60,000 is ~$14,350, paid in three instalments.
Source: IRD Provisional Tax

Additional Calculators for Kiwis

Kia ora! Our extra tools make financial planning easy. Use our holiday pay calculator NZ, pay raise calculator, and final pay calculator NZ to manage your money. All align with 2025 IRD rules for accuracy. Plan smarter with these free calculators

Holiday Pay Calculator NZ

Calculate 8% holiday pay based on your earnings. Perfect for casual or fixed-term workers.
Example: Earn $20,000? Get $1,600 holiday pay.
How it works: Enter gross earnings; we multiply by 8% per the Holidays Act 2003.
Link: Try our holiday pay 8 percent NZ calculator now!
Source: Employment NZ: Holiday Pay

Pay Raise Calculator NZ

See how a pay raise affects your take-home pay. Includes PAYE, ACC, and KiwiSaver.
Example: Planning a raise from $60,000 to $65,000? Check your new net pay.
How it works: Input current and new salary; see deductions and take-home pay.
Link: Use our pay raise calculator to plan your budget!
Source: IRD Tax Rates

Final Pay Calculator NZ

Estimate final pay, including wages, unused annual leave, and holiday pay.
Example: Leaving a $50,000 job with 2 weeks’ leave? See your final payout.
How it works: Enter wages, leave balance, and work period; we calculate 8% holiday pay and leave.
Link: Try our final pay calculator NZ for accurate results!
Source: Employment NZ: Final Pay

Use these tools to answer “how to calculate holiday pay NZ” and more. Budget with confidence.

Why Choose Us?

At PAYE Calculator NZ, we help you take control of your money with accuracy and ease. Whether you’re comparing job offers, tracking KiwiSaver contributions, or managing everyday expenses, our tool makes it simple. We give you the power to plan your finances: budgeting with your take-home pay, so you can save smarter, spend wisely, and reach your goals faster.

We’re Kiwi-owned, backed by 2025 IRD data, and trusted by thousands of New Zealanders. From calculating net pay to creating a savings strategy, our free tools are designed for employees, employers, and freelancers alike. With us, you can confidently plan your finances: budgeting with your take-home pay and make informed decisions for a secure future.

Frequently Asked Questions (FAQs)

Kia ora! Got questions about your pay? Our PAYE calculator NZ answers them clearly. Use our inland revenue paye calculator to calculate my paye easily. We use 2025 IRD rates for accuracy. Find simple answers below to plan your finances.