PAYE calculator
Take-home pay after income tax, ACC earner’s levy, KiwiSaver and student loan. Built on Inland Revenue’s published rates and calculated entirely in your browser.
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Full breakdown
Based on a gross package of $80,000 a year.
| Item | Hour | Week | Fortnight | Month | Year |
|---|
The rates behind this calculator
Everything below is published by Inland Revenue and ACC. Nothing is estimated, and no third-party figures are used.
Income tax rates, from 1 April 2025
| Taxable income | Rate |
|---|---|
| $0 – $15,600 | 10.5% |
| $15,601 – $53,500 | 17.5% |
| $53,501 – $78,100 | 30% |
| $78,101 – $180,000 | 33% |
| $180,001 and above | 39% |
These are marginal rates. Each slice of income is taxed at the rate for its own band — your whole income is never taxed at your top rate.
Secondary tax codes
A second job is taxed at one flat rate, chosen from your total income across all sources.
| Total income | Code | Rate |
|---|---|---|
| $15,600 or less | SB | 10.5% |
| $15,601 – $53,500 | S | 17.5% |
| $53,501 – $78,100 | SH | 30% |
| $78,101 – $180,000 | ST | 33% |
| Over $180,000 | SA | 39% |
ACC earner’s levy
1.75% of gross earnings, up to maximum liable earnings of $156,641 for 2026–27 — a maximum levy of $2,741.22 a year. It funds ACC cover for injuries that happen outside work.
KiwiSaver
Employee contributions can be 3%, 3.5%, 4%, 6%, 8% or 10% of gross pay, with 3.5% the default rate from 1 April 2026. Your employer must contribute at least 3.5% on top, unless you are on a total remuneration arrangement.
Student loan
12% of income above the $24,128 annual repayment threshold, or $464 a week. On a secondary job with an SL code, 12% is deducted from every dollar, because the threshold is already used by your main job.
Independent Earner Tax Credit
Up to $520 a year for total income between $24,000 and $66,000. From $66,001 it abates by 13 cents in every dollar and reaches zero at $70,000. You cannot claim it while receiving a main benefit, NZ Super, or Working for Families tax credits.
Sources: Inland Revenue — tax rates for individuals, IRD — IETC, IRD — student loans and ACC’s published earner levy rates for 2026–27.
An estimate, not tax advice. It assumes regular, even pay across the year and does not allow for tailored tax codes, schedular payments, ESCT on employer contributions, Working for Families, or the rounding your employer’s payroll software applies. Check myIR for your exact position.
Want this checked properly? We can confirm your tax code, review your KiwiSaver and student loan settings, and tell you whether you are owed a refund. Book a free chat
Also useful GST calculator — add or remove 15% GST, check the registration threshold and find your filing frequency.
Common questions
What is PAYE?
PAYE stands for “pay as you earn”. It is the income tax your employer takes out of every pay and sends to Inland Revenue on your behalf, together with the ACC earner’s levy. Because it is deducted each pay day rather than in one annual bill, most salary and wage earners never have to pay tax separately.
What is the ACC earner’s levy, and why is it on my payslip?
The earner’s levy pays for ACC cover for injuries that happen away from work — at home, playing sport, or on the road. It is charged at 1.75% of your gross earnings up to $156,641 a year, so the most anyone pays is $2,741.22. It is collected alongside PAYE, which is why the two are often shown together as a single line.
How much should I contribute to KiwiSaver?
You can choose 3%, 3.5%, 4%, 6%, 8% or 10% of your gross pay. From 1 April 2026 the default rate is 3.5%. Your employer must contribute at least 3.5% on top of your pay, so contributing less than the employer rate still gets you the full employer contribution — a higher rate simply means more of your own money saved.
On a total remuneration or salary sacrifice arrangement, the employer contribution is funded out of your quoted package rather than paid on top. Switch that option on above to see the difference.
What is the IETC and do I qualify?
The Independent Earner Tax Credit is worth up to $520 a year, or $10 a week, for people earning between $24,000 and $70,000 who are not receiving other government support. The full $520 applies up to $66,000, then reduces by 13 cents for every dollar above that until it disappears at $70,000.
You are not eligible if you receive a main benefit, NZ Super, a student allowance, or Working for Families tax credits. If you qualify, your tax code becomes ME, or ME SL with a student loan.
Why is my second job taxed so heavily?
It usually is not — it just looks that way. A primary tax code spreads the low 10.5% and 17.5% bands across your main income. Your second job sits on top of that, so every dollar is taxed at the rate that applies to your combined income, from the first dollar. The total tax is the same as if you earned it all in one job; it is simply collected differently.
If your secondary code is deducting too much or too little, Inland Revenue can issue a tailored tax code.
When do student loan repayments start?
Repayments of 12% kick in on earnings above the annual repayment threshold of $24,128, which works out to $464 a week or $2,010.67 a month. If you have a second job with an SL code, 12% comes off all of it, because your threshold is already applied to your main job.
Does this calculator store my information?
No. Every calculation runs in your own browser using JavaScript. Nothing you type is sent to us or to any third party, and nothing is saved.