PAYE calculator NZ 2026–27
Take-home pay after PAYE, ACC, KiwiSaver and student loan, worked out exactly as payroll does. Results update as you type.
Tax year 2026–27 (1 April 2026 – 31 March 2027)
Your take-home pay
$2,042.50/ fortnight
$53,105 a year from $70,000 · average rate 20.6% · next $1,000 keeps $647
Your employer also pays at least $2,450 a year into your KiwiSaver (before ESCT).
Breakdown
| Year | Month | Fortnight | Week | Day | Hour | |
|---|---|---|---|---|---|---|
| Gross pay | $70,000 | $5,833.34 | $2,692.31 | $1,346.16 | $269.23 | $33.65 |
| PAYE income tax (incl. ACC levy)$555.58 per fortnight, code M | −$14,445 | −$1,203.76 | −$555.58 | −$277.79 | −$55.56 | −$6.94 |
| KiwiSaver (3.5%)$94.23 per fortnight | −$2,450 | −$204.17 | −$94.23 | −$47.12 | −$9.42 | −$1.18 |
| Take-home pay | $53,105 | $4,425.42 | $2,042.50 | $1,021.25 | $204.25 | $25.53 |
| Employer KiwiSaver (3.5000000000000004%, before ESCT; not from your pay) | $2,450 | $204.17 | $94.23 | $47.12 | $9.42 | $1.18 |
Rates checked 19 October 2026 against IRD for the 2026–27 tax year (1 April 2026 – 31 March 2027). How we calculate · Sources · Accuracy tests · Report an error
Estimate for information only, based on New Zealand 2026–27 rates. Not tax or financial advice. Your payslip may differ (for example tax code, benefits or other deductions).
How PAYE is worked out
- Annualise. Your pay for the period is multiplied up to a year (× 52, 26, 13 or 12) and cents are dropped.
- Tax. The year's income tax comes from the 2026–27 rates (10.5% to 39%; see NZ tax rates).
- ACC. The ACC earners' levy of 1.7500000000000002% is added, on earnings up to $156,641.
- Back to one pay. The total is divided by 52 and cut to whole cents, then converted to your pay period. Code ME subtracts the independent earner tax credit first.
- Student loan and KiwiSaver come off separately. See student loan and KiwiSaver.
Worked example: $100,000 a year, code M, KiwiSaver 3.5000000000000004%
- Income tax for the year: $22,877.50. ACC levy: $1,750.00.
- KiwiSaver: $3,500.00.
- Take-home for the year: $100,000 − $22,877.50 − $1,750.00 − $3,500.00 = $71,872.50.
- Each fortnight: $3,846.15 pay, $947.18 PAYE (including ACC), $134.61 KiwiSaver, leaving $2,764.36. Because each pay is rounded down to the cent, 26 pays add up to $71,873.36, $0.86 more than the annual figure.
Common questions
Why doesn't my yearly total match the tax rates exactly?
PAYE is worked out for each pay on its own and rounded down to the cent each time, so a year of pays can differ from the annual tax by a few cents. If your income changes during the year, IRD squares it up after 31 March.
Which tax code should I use?
M for your main job. ME if you're eligible for the independent earner tax credit (income between $24,000 and $70,000, and no Working for Families or NZ Super, among other conditions). A secondary code for any other job, chosen by your total income. Add SL if you have a student loan.
Is my pay stored?
No. The calculation runs in your browser. Nothing you type is sent to us.
Looking for a specific salary? See NZ salaries after tax.