PAYE calculator NZ: take-home pay for 2026–27
On a $70,000 salary paid fortnightly in 2026–27, PAYE is $555.58 and 3.5% KiwiSaver $94.23, so you take home $2,042.50 a fortnight.
Enter your pay, tax code and KiwiSaver rate to see PAYE, the ACC earners' levy inside it, student loan and net pay for every pay period.
How it's worked out
Main codes: your pay for the period is turned into a yearly amount (weekly × 52, fortnightly × 26, four-weekly × 13, monthly × 12, cents dropped). Tax is worked out on that by bracket, the ACC earners' levy is added and, for ME, the independent earner tax credit taken off. The total is divided by 52, cut to whole cents, then converted back to your pay period. This is the method behind Inland Revenue's IR340 and IR341 tables, and our tests match those tables to the cent.
Student loan is 12% of whole-dollar pay above the period threshold ($464 a week, $928 a fortnight, $1,856 four-weekly, $2,010.66 a month). KiwiSaver is your chosen rate of gross pay. Secondary codes take a flat rate plus the 1.75% levy.
| 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 over | 39% |
Secondary tax codes
| Code | Your total yearly income | Rate (before ACC levy) |
|---|---|---|
| SB | up to $15,600 | 10.5% |
| S | $15,601 – $53,500 | 17.5% |
| SH | $53,501 – $78,100 | 30% |
| ST | $78,101 – $180,000 | 33% |
| SA | $180,001 and over | 39% |
Minimum wage after tax
The adult minimum wage is $23.95 an hour from 1 April 2026: $958.00 for a 40-hour week. On tax code M that leaves $794.59 a week after PAYE of $163.41, or $761.06 with 3.5% KiwiSaver, while your employer adds $27.76 to KiwiSaver after ESCT.
Worked example: $70,000 a year, paid fortnightly
Tax code M, no student loan, KiwiSaver at 3.5% with a 3.5% employer contribution:
| Result | Amount |
|---|---|
| Take-home pay (fortnightly) | $2,042.50 |
| PAYE (incl. ACC levy) | $555.58 |
| KiwiSaver (you) | $94.23 |
| Employer KiwiSaver after ESCT (30%) | $66.03 |
| Take-home pay a year | $53,105 |
How to use the PAYE Calculator NZ
- Enter your pay and how it is quoted (per hour, week, fortnight, month or year).
- Choose your pay period and tax code (M for your main job).
- Tick student loan if you have one and pick your KiwiSaver rate.
Key figures 2026–27
The statutory rates and thresholds this calculator uses, where each comes from, and when we last checked it.
| Figure | Value | Source and date checked |
|---|---|---|
| PAYE method | IRD 2026–27 payroll specification and IR340/IR341 tables (April 2026) | IR340 Weekly and fortnightly PAYE deduction tables (April 2026)Checked 2026-11-05 |
| Income tax rates 2026–27 | 10.5% to $15,600; 17.5% to $53,500; 30% to $78,100; 33% to $180,000; 39% above | Tax rates for individuals (from 1 April 2025, unchanged for 2026–27)Checked 2026-11-05 |
| ACC earners' levy 2026–27 | 1.75% of earnings up to $156,641 (maximum $2,741.22) | Payroll calculations and business rules specification, 1 April 2026 to 31 March 2027Checked 2026-11-05 |
| Student loan | 12% of pay over $24,128 a year ($464 a week); 12% of all secondary pay | Payroll calculations and business rules specification, 1 April 2026 to 31 March 2027Checked 2026-11-05 |
| KiwiSaver rates | Employee 3.5, 4, 6, 8, 10% (default 3.5%); employer at least 3.5% from 1 April 2026 | KiwiSaver changes (3.5% default from 1 April 2026)Checked 2026-11-05 |
| Independent earner tax credit | $520 a year from $24,000 to $66,000, less 13c per $1 to $70,000 | Independent earner tax credit (IETC)Checked 2026-11-05 |
| Adult minimum wage | $23.95 an hour from 1 April 2026 | Minimum wage rates (from 1 April 2026)Checked 2026-11-05 |
Frequently asked questions
Which tax code should I use?
M for your main or only job; ME if you qualify for the independent earner tax credit (income $24,000–$70,000 and no Working for Families, benefit or NZ Super). Second jobs use a secondary code (SB, S, SH, ST or SA) based on your total income from all jobs. Add SL if you have a student loan.
Is the ACC earners' levy included in PAYE?
Yes. PAYE includes the levy (1.75% of earnings up to $156,641 in 2026–27). The calculator shows PAYE as your employer deducts it.
What is the take-home pay on the minimum wage?
Full-time at 40 hours, the adult minimum wage of $23.95 an hour is $958.00 a week before tax. After PAYE of $163.41 and 3.5% KiwiSaver of $33.53 you take home $761.06 a week ($794.59 if you are not in KiwiSaver).
Why is my secondary job taxed so much?
Secondary codes take a flat rate from every dollar, because the main job already uses your lower brackets. Choosing the code that matches your total income from all jobs keeps you close to the right tax for the year.
Is this tax advice?
No. Results are estimates from Inland Revenue's published rules for the cases the calculator covers. Check with Inland Revenue or a tax adviser before you rely on a figure.
Sources
- Payroll calculations and business rules specification, 1 April 2026 to 31 March 2027 (Inland Revenue (IRD))
- IR340 Weekly and fortnightly PAYE deduction tables (April 2026) (Inland Revenue (IRD))
- IR341 Four-weekly and monthly PAYE deduction tables (April 2026) (Inland Revenue (IRD))
- Tax rates for individuals (from 1 April 2025, unchanged for 2026–27) (Inland Revenue (IRD))
- KiwiSaver changes (3.5% default from 1 April 2026) (Inland Revenue (IRD))
- Independent earner tax credit (IETC) (Inland Revenue (IRD))
- Minimum wage rates (from 1 April 2026) (Employment New Zealand (MBIE))
Estimates, not tax or legal advice. Results come from the published rules for the cases this calculator covers in 2026–27; your own circumstances can change them. Check with the official source: IRD PAYE calculator.
Last checked 2026-11-05 by the TakeHomeWorld editors · How we calculate and check rates · Runs entirely in your browser; nothing you type is stored.