Leave and pay entitlements questions, answered

Absenteeism Cost Calculator NZ 2026/27

How much does absenteeism cost a business?

On the worked example, $137,596.36 a year for a team of 24. That breaks into $53,890.91 of wages paid for days not worked, $56,585.45 of overtime cover, $24,336.00 of output lost on days nobody covered, and $2,784.00 of management time arranging it. That is $5,733.18 per employee, from an absence rate of just 2.95% of available days.

Why does absence cost more than the wages paid?

Because you pay twice on covered days and lose output on uncovered ones. On the worked example the wage cost is $53,890.91, but covering 70% of those days through overtime at a 50% premium costs a further $56,585.45, which is more than the wages themselves. The remaining 30% of days are not covered at all, costing $24,336.00 of output. Counting only the sick pay understates the total by roughly 60%.

What is a normal absence rate in New Zealand?

Commonly quoted figures sit around four to five days per employee per year, though they vary widely by sector and by how carefully absence is recorded. The worked example uses 6.5 days, which is 2.95% of available days. The rate matters more than the raw days because it is comparable across businesses with different working years, and comparing your own figure year to year is more useful than measuring against any published benchmark.

How much sick leave are New Zealand employees entitled to?

Employees become entitled to paid sick leave after six months of continuous employment, and the entitlement can accumulate to a capped maximum across years. The specific day counts and the accumulation cap are set by the Holidays Act and have changed in recent years, so check the current position on Employment New Zealand rather than relying on a figure quoted anywhere else. For this calculator the entitlement is not needed: enter the days actually taken, whatever the entitlement happens to be.

Is it cheaper to cover absence or leave the work undone?

It depends on the daily output of the role against the cover premium. On the worked example, a covered day costs $518.18 in overtime while an uncovered day loses $520.00 of output, so the two are almost identical and the choice barely matters financially. Where the role generates well above its own cost, covering is clearly worthwhile. Where it does not, absorbing the absence is cheaper, though that ignores the effect on colleagues and on customers waiting for the work.

What would reducing absence by one day per employee save?

On the worked example, $20,740.36 a year, taking the absence rate from 2.95% to 2.50%. Two days each would save $41,480.73. Those are the figures to weigh against whatever you might spend on the causes: flu vaccinations, better equipment where injury is a factor, addressing a workload issue, or simply having a manager check in early rather than after a pattern has formed.

Should management time arranging cover be counted?

Yes, because it is time taken from other work and it is surprisingly large in aggregate. On the worked example 48 hours a year at $58.00 is $2,784.00. That is a supervisor spending roughly an hour a week rearranging a roster, chasing replacements and rescheduling jobs. It is small next to the wage and cover costs, but it is real and it lands on the people least able to absorb it.

How does absence cost relate to the Bradford Factor?

They measure different things and are most useful together. This page prices absence in dollars across the whole team. The Bradford Factor scores individual patterns, weighting frequent short absences far more heavily than one long one, because frequent unplanned absences are more disruptive to cover. Use this calculator to size the problem and justify acting, and the Bradford Factor to identify where the pattern actually sits before assuming it is spread evenly.

Bradford Factor Calculator NZ 2026/27

What is the Bradford Factor?

The Bradford Factor is an absence index that weights frequent short absences far more heavily than one long absence. The formula is spells squared multiplied by total days, written as S x S x D. An employee with four separate absences totalling eight days scores 4 x 4 x 8, which is 128. The squaring is the whole point: it reflects the view that unpredictable, repeated short absences disrupt a workplace more than a single planned or extended one.

How does the same number of days produce different scores?

Because only the spells are squared. Ten days absent in a single continuous spell scores 1 x 1 x 10, which is 10. The same ten days taken as two spells scores 40. As five spells it scores 250, and as ten separate single days it scores 1,000. The days are identical in every case and the score is a hundred times larger at one end than the other, which is exactly what the index is designed to surface.

What are the Bradford Factor trigger points?

Commonly used bands are 51 for an informal conversation, 201 for a written review, 401 for a formal process and 601 for a final stage. These figures come from organisational practice, largely in the United Kingdom public sector where the index became popular, and they are widely copied. They are not defined in New Zealand law and have no statutory force. An employer choosing to use them should set them deliberately, write them into a policy, and apply them consistently.

Is the Bradford Factor legal to use in New Zealand?

There is nothing preventing an employer from measuring absence, and a score can be a legitimate management tool. What is not legal is using it mechanically to justify disciplinary action or dismissal. New Zealand employers must act as a fair and reasonable employer under the Employment Relations Act 2000, which requires a proper process, genuine consideration of the reasons for absence, and an opportunity for the employee to respond. A number produced by a formula does none of that. Treat it as a trigger for a conversation, never as the conclusion of one.

What should be excluded from a Bradford Factor score?

Most employers exclude annual leave, bereavement leave, parental leave, jury service, absence caused by a workplace injury, and any absence related to a disability where counting it could amount to discrimination. Pregnancy-related absence should also be excluded. Including these categories does not just produce a misleading score, it exposes the employer to a personal grievance. Decide the exclusions in advance, write them into the policy, and apply them to everyone.

How much sick leave are New Zealand employees entitled to?

Employees are entitled to 10 days of paid sick leave a year after six months of continuous employment, with unused leave carrying over up to a maximum entitlement of 20 days at any one time. An employee using their full statutory entitlement is doing something they are legally entitled to do, so a Bradford score is measuring the pattern of absence rather than identifying misconduct.

What are the criticisms of the Bradford Factor?

Several, and they are worth taking seriously. It penalises genuine short illnesses just as heavily as questionable ones, because it measures pattern rather than cause. It creates a clear incentive for people to come to work while unwell, or to extend a short absence into a longer one to avoid a second spell, both of which are worse for the employer. It takes no account of the reason for absence at all. And used rigidly it can disadvantage employees with chronic conditions or caring responsibilities.

Should the Bradford Factor be used at all?

It is useful for one narrow purpose: spotting a pattern in a team large enough that patterns are hard to see by eye. Used that way, as a prompt to look more closely at one person's circumstances, it can be genuinely helpful and can surface a wellbeing problem nobody had noticed. Used as an automatic disciplinary trigger it is unfair to employees and legally risky for the employer. The score should start a conversation about what is going on, not finish one.

Business Debt Restructure Calculator NZ 2026/27

Does consolidating business debt save money?

It saves cash each month and usually costs more overall. On the worked example, three facilities totalling $310,000.00 currently cost $8,245.21 a month and $78,120.33 of interest over their remaining terms. Consolidating into one $313,500.00 facility at 9.5% over ten years drops the repayment to $4,056.61, freeing $4,188.60 a month, but the total interest and fees rise to $176,793.61. That is $98,673.28 more. Consolidation is a cash flow instrument, not a saving.

How much cash can a debt restructure free up?

On the worked example, $4,188.60 a month, taking the repayment from $8,245.21 to $4,056.61. The relief is large because the existing facilities are short: equipment finance over three years and a trade facility over two carry very high repayments relative to their balances. Stretching those balances over ten years is what produces the drop, and it is also what produces the extra interest.

What is the break-even point on a debt restructure?

It is the number of months of freed cash that add up to the extra interest the restructure costs. On the worked example, $98,673.28 of extra interest divided by $4,188.60 of monthly relief is 23.6 months. If the cash freed is used productively within that window, the restructure paid for itself. If it simply funds ordinary trading beyond it, the business has bought time at a price and still has the original problem.

Why does extending a loan term cost more interest?

Because interest is charged on whatever principal is outstanding, and a longer term leaves more principal outstanding for longer. Nothing about the rate needs to worsen for the total to rise. On the worked example the consolidated rate of 9.5% is lower than two of the three facilities being replaced, and the total interest still more than doubles, purely because the repayment period roughly triples on part of the debt.

How does restructuring affect my debt service coverage ratio?

It improves it immediately, because DSCR compares earnings against annual debt service and the restructure reduces the service. On the worked example, EBITDA of $120,000.00 against current service of $98,942.52 gives a DSCR of 1.21, which is uncomfortably close to the 1.00 floor. After consolidation the service falls to $48,679.32 and the ratio rises to 2.47. The debt has not reduced at all; only its shape has changed.

Should I capitalise the fees on a business refinance?

Capitalising fees adds them to the balance so no cash is needed up front, which is usually the point when a business is restructuring under pressure. It does mean paying interest on the fees for the full term. On the worked example, $3,500.00 of fees capitalised into a ten year facility at 9.5% costs roughly $2,000 in additional interest over the term. That is generally an acceptable price for not finding $3,500.00 in cash at a difficult moment, but it should be a decision rather than an assumption.

Is restructuring business debt a sign of trouble?

Not by itself. Matching a facility's term to the life of the asset it funded is ordinary good practice, and short expensive facilities used for long-lived assets are a structuring error worth correcting whenever it is spotted. It becomes a warning sign when the restructure is the second or third one, when the freed cash funds ordinary running costs rather than a specific plan, or when the business would not survive the current repayments for another quarter. In that last case the underlying issue is margin or pricing, and no restructure fixes it.

What should I do with the cash a restructure frees up?

Have the answer before you sign. Freed cash that funds growth returning more than the interest rate justifies the extra cost outright. Freed cash that rebuilds a cash buffer buys resilience, which is often worth more than the interest. Freed cash that quietly absorbs into ordinary trading is the case to avoid, because the extra interest is still payable and the business arrives at the same position later with a longer loan and less room to move.

90 Day Trial Period Checker NZ 2026

Can any employer use a 90 day trial period in New Zealand?

Yes. Trial periods are available to all employers regardless of size. They were previously limited to employers with fewer than 20 employees, and that restriction has been removed.

What makes a 90 day trial period invalid?

The most common failure by a distance is the employee starting work before signing the agreement. The trial clause must be in a written employment agreement agreed in good faith and signed before the first day of work. Other failures are the employee having worked for that employer before, a period longer than 90 calendar days, and notice being given after the trial ended.

Is the trial 90 calendar days or 90 working days?

Calendar days, counted from the employee's first day of work. Weekends and public holidays count. Ninety calendar days is roughly thirteen weeks, which is shorter than many employers assume when they plan a review.

What can I still claim if I was dismissed on a valid trial period?

A valid trial period prevents a personal grievance for unjustified dismissal. It does not prevent a grievance for discrimination, for harassment including sexual harassment, for unjustified disadvantage that is not the dismissal itself, or for unpaid wages and holiday pay. It also does not remove your right to be treated in good faith or to be paid what you are owed.

Do I still get notice on a trial period dismissal?

Yes. A trial period removes the ability to challenge the dismissal as unjustified; it does not remove the notice provisions of your employment agreement. Notice must be given in accordance with the agreement and within the trial period, and it must be paid.

Annual Leave Cash-Out Calculator NZ 2026

How much annual leave can I cash up in New Zealand?

Under the Holidays Act 2003 you can ask your employer to cash up a maximum of one week of annual leave per entitlement year, and only leave you have already become entitled to. Your employer does not have to agree, and cannot require or pressure you to do it.

Would the cash-out limit change?

Under the proposed Employment Leave Bill you could request to cash up a maximum of 25 per cent of your annual leave balance each year, and the employer would have to respond within 14 days and keep a record of the request and the response. That is more flexible than one week for anyone with a large balance.

Can my employer make me cash up my leave?

No. A cash-out must be requested by the employee, and an employer cannot require it, ask for it as a condition, or pressure you into it. An employer can decline a request, and does not have to give a reason under the current law.

How is a cash-out taxed in New Zealand?

Cashed-up annual leave is an extra pay for PAYE purposes, so it is taxed at the extra pay rate based on your annualised income rather than through your ordinary weekly tax. It also counts toward income for the year, and it is included in remuneration for the $200,000 personal grievance threshold.

Should I cash up my annual leave?

It converts rest into money, and the money is taxed. If you are cashing up because you cannot afford to take time off, the underlying problem is pay rather than leave. If you have a large balance you genuinely cannot use, cashing part of it is reasonable. Leave you keep is paid at your rate when you take it, so a balance held through a pay rise is worth more later.

Ceasing Self-Employment Calculator NZ 2026

Do I have to pay GST on assets I keep when I deregister?

Yes. When you cancel your GST registration you are treated as having sold any business assets you keep to yourself at open market value, and you account for output tax on that value in your final return. It catches many people out, because no money changes hands but real GST becomes payable.

What happens to provisional tax when I stop being self-employed?

Instalments you have already paid are credited against your final liability, and because you traded for only part of the year they often exceed it, producing a refund. If a further instalment falls due after you stop, you can usually apply to reduce or cancel it rather than paying and waiting for the money back.

Can I get a refund of provisional tax if I stop trading mid-year?

Often yes. Provisional tax is an estimate based on a full year, so stopping partway through usually means you have overpaid. The refund comes out of your final return, and it can be offset against a GST wash-up bill in the same period, which is why the two should be worked out together.

When should I cancel my GST registration?

When you stop making taxable supplies, and you generally must apply within 21 days of stopping. Do not cancel before you have raised your final invoices, because you cannot charge GST once deregistered but you still owe it on supplies made while registered.

Do I still need to file a tax return for my final year?

Yes. A final IR3 covering the part year is required, and it is the return that reconciles everything: your part-year profit, any salary you moved on to, the provisional tax you paid and the credits you are due. The obligation does not end when the trading does.

Holidays Act vs Employment Leave Bill NZ

Who is better off under the Employment Leave Bill?

New employees and short-tenure workers gain most, because leave accrues from day one instead of after twelve months for annual leave and six months for sick leave. Casual workers gain in cash, moving from 8 per cent holiday pay to a 12.5 per cent leave compensation payment. Regular full-timers end up in roughly the same place. Part-timers are the group that loses, because sick leave becomes proportional to hours rather than a flat ten days for everyone.

When would the new leave system start?

Not before 2028. The Employment Leave Bill passed its first reading in March 2026 and the Select Committee reported back on 13 July 2026, with remaining parliamentary stages still to come. There is then a 24 month implementation period after royal assent so payroll systems can be rebuilt.

Why is part-time sick leave going down?

Under the Holidays Act 2003 every eligible employee gets the same ten days of sick leave regardless of hours, so a two day a week employee gets the same ten days as a five day a week employee. Under the Bill sick leave accrues per hour worked, so it becomes proportional. In days at a shorter working day the number looks similar, but the underlying hours are lower.

Does the total amount of annual leave change?

For a regular full-time employee, no. Four weeks remains four weeks: 0.0769 hours accrued per standard hour produces 160 hours across a 2,080 hour year, which is four weeks at 40 hours. What changes is that it accrues from day one rather than becoming available after twelve months, and that it is measured in hours rather than weeks.

What happens to my existing leave balance?

Transitional arrangements are part of the Bill and are not settled while it is still before Parliament. That is one of several reasons the 24 month implementation period exists. Do not plan around a conversion until the final legislation is passed.

Employment Leave Bill Calculator NZ

How will leave accrue under the Employment Leave Bill?

In hours, from the first day of employment, against your standard hours. Annual leave accrues at 0.0769 hours for each standard hour worked and sick leave at 0.0385 hours, with sick leave capped at 160 hours. For someone working 40 hours a week all year that produces about 160 hours of annual leave, which is four weeks, and 80 hours of sick leave, which is ten eight-hour days.

Is the Employment Leave Bill law yet?

No. It passed its first reading in March 2026 and the Select Committee reported back on 13 July 2026, and it still has remaining parliamentary stages to go. Even once it receives royal assent there is a 24 month implementation period before it takes effect, which points to 2028. Until then the Holidays Act 2003 continues to apply.

Would I get sick leave from my first day?

Under the Bill, yes. Sick leave would accrue from day one rather than after six months of employment, which is the current position under the Holidays Act 2003. That is one of the larger practical changes for short-tenure and seasonal workers.

How does hourly accrual affect part-time workers?

It makes entitlements proportional to hours worked. A part-timer on 20 hours a week accrues exactly half the hours a full-timer on 40 does, which in day terms is close to the same number of days at half the length. Under the current Holidays Act a part-timer gets the same ten days of sick leave as a full-timer regardless of hours, so this is a group that comes out worse under the proposal.

What happens when sick leave reaches the cap?

Accrual pauses. Once the balance reaches 160 hours no further sick leave accrues until the balance falls below the cap again, at which point accrual resumes. The cap is on the balance you can hold, not on the total you can ever accrue.

Leave Compensation Payment 12.5% Calculator NZ

What is the leave compensation payment?

It is a proposed upfront payment of 12.5 per cent on casual and additional hours, paid instead of those hours accruing annual and sick leave. It appears in the Employment Leave Bill and would replace the current 8 per cent pay-as-you-go holiday pay arrangement for casual work.

Why is it 12.5 per cent when holiday pay is 8 per cent?

Because it covers more. The 8 per cent figure represents four weeks of annual leave as a proportion of a working year and nothing else. The 12.5 per cent covers annual leave and sick leave together, since under the Bill both accrue on ordinary hours and neither would accrue on hours paid this way. The extra 4.5 percentage points is the sick leave component.

Is the 12.5 per cent leave compensation payment law yet?

No. The Employment Leave Bill passed its first reading in March 2026 and the Select Committee reported back on 13 July 2026, with remaining parliamentary stages still to come and a 24 month implementation period after royal assent. Until it commences, casual holiday pay continues at 8 per cent under the Holidays Act 2003.

Would casual workers be better off?

In cash terms per hour worked, yes, because 12.5 per cent is more than 8 per cent. Whether that is better overall depends on the worker. Money in every pay packet suits someone with irregular work and immediate costs; an accruing sick leave balance suits someone who gets sick. The payment converts an entitlement into cash, which is a real gain for some people and a real loss for others.

Does the payment apply to all my hours?

No, only to casual hours and additional hours worked beyond standard hours. Your standard hours would continue to accrue annual and sick leave in the normal way under the Bill. That is why someone with regular hours plus occasional overtime sees a mixed position rather than one rate across everything.

NZ Minimum Wage Calculator 2026

What is the NZ minimum wage in 2026?

From 1 April 2026, the adult minimum wage is $23.95 per hour (gross). The starting-out and training rates are both $19.16 per hour (80% of the adult rate). These are set by the Government and reviewed annually. The minimum wage applies to all hours worked including training time. There is no separate rate by age for adults.

How much is minimum wage take-home pay per week?

At $23.95/hr for 40 hours, gross pay is $958.00/week ($49,816/year). After PAYE ($146.65/week), the ACC earners levy of 1.75% ($16.77/week), and KiwiSaver at 3.5% ($33.53/week), take-home is approximately $761 per week, or $39,575 a year. With a student loan, an additional 12% is deducted on income above $24,128/year, reducing take-home by about $59/week.

What is the difference between minimum wage and the Living Wage?

The minimum wage ($23.95/hr) is the legal minimum all employers must pay. The Living Wage ($29.90/hr from 1 September 2026) is a voluntary rate reflecting what workers need to live with dignity, set by the Living Wage Movement Aotearoa NZ. It is $5.95/hr above the minimum wage.

What changed with KiwiSaver from April 2026?

The default KiwiSaver rate increased from 3% to 3.5% for both employees and employers on 1 April 2026. You can apply to IRD for a temporary reduction back to 3% (no hardship test required). The default will rise to 4% from 1 April 2028.

Who gets the starting-out wage rate?

The starting-out rate ($19.16/hr) applies to 16-17 year-olds who have not completed 6 months with their current employer, and 18-19 year-olds on a specified benefit for 6+ continuous months who have not completed 6 months with any employer since. The training rate (also $19.16/hr) applies to employees aged 20+ doing at least 60 credits/year of industry training.

NZ Airbnb Tax Calculator 2026

Do I need to pay GST on my Airbnb income?

It depends on who collects it. From 1 April 2024, online marketplaces (Airbnb, Bookabach, Holiday Houses, Booking.com) must collect 15% GST on short-stay accommodation sold through their platforms. If you're NOT GST-registered, the platform collects 15% GST and passes 8.5% back to you as a flat rate credit (keeping 6.5% for Inland Revenue). If you ARE GST-registered (turnover over $60,000/year), you account for GST yourself and Airbnb zero-rates supplies to you. If you also rent directly through your own channel (not the platform), the ordinary GST rules apply to that direct income.

What is the 62-day vacancy test?

If your short-stay property is vacant for less than 62 days per tax year AND you can show it was genuinely available for short-term rental when vacant, those vacant days count as days relating to the rental activity (for apportionment purposes). If vacant for 62 or more days and you also use it privately, the property becomes a mixed-use asset under different (more complex) rules - though note the specific mixed-use asset rule in section 20G was REPEALED from 1 April 2024. You now just use general apportionment rules.

What is the short-stay standard cost method?

A simplified method for hosts renting their own main home. Instead of tracking actual expenses, you apply a fixed nightly rate (currently $63/night if you own the home, $57/night if you don't own it but paid the running costs). Rent up to this rate is exempt income - no tax to pay and no return to file. Any income above the standard cost is taxable but no further deductions are allowed. Available only if you rent 100 nights or fewer per year, you're not GST-registered for the activity, and no one else is claiming actual-cost deductions on the same home.

Do I have to register for GST?

You must register for GST if your turnover (including rental income) exceeds $60,000 in any 12-month rolling period. Short-stay income counts towards this threshold. If all your short-stay income is through an online marketplace that collects GST, the marketplace handles the GST on that portion. However, if your total turnover from all sources (direct bookings + other taxable activity) exceeds $60,000, you must register. Voluntary registration is also an option but can be complex - get advice, especially because deregistering later can trigger a deemed supply GST bill on the property's market value portion used for short stays.

Was the mixed-use asset rule repealed?

The special GST apportionment rule for mixed-use assets (section 20G - holiday homes vacant 62+ days per year) was repealed from 1 April 2024. General apportionment and adjustment rules under section 20 now apply instead. The income tax mixed-use asset rules (which apply to properties costing over $50,000 and vacant 62+ days) still exist for income tax purposes, though they're less important now that short-stay is often handled by the platform-collected GST rules.

Notice Period Calculator NZ 2026

What is the minimum notice period in New Zealand?

There is no statutory minimum notice period for most employees in New Zealand. The notice period is whatever your employment agreement says. If the agreement is silent, the law implies a term of reasonable notice, which depends on your seniority, length of service, how specialised the role is and how long it would take to replace you.

What is reasonable notice if my agreement says nothing?

It is assessed on the facts rather than set by a rule. In practice two to four weeks is common for most roles, and longer periods have been found reasonable for senior, specialised or long-serving employees. Because it is a judgement rather than a formula, a written notice period in the agreement is better for both sides than relying on it.

What is garden leave?

Garden leave is where you remain employed and paid through your notice period but are told not to come to work. You stay bound by your obligations to the employer, including confidentiality and loyalty, and you keep accruing leave, because the employment relationship continues until the final day.

Is payment in lieu of notice the same as working it out?

In cash terms usually yes, but the employment ends immediately rather than at the end of the notice period, so you stop accruing leave and service from that day. Payment in lieu also needs to be permitted by your agreement or agreed between you. It is treated as an extra pay for PAYE, which changes the tax deducted.

Do I still get paid if I resign and my employer tells me to leave immediately?

Yes. If you gave proper notice and your employer chooses to end the employment earlier, you are entitled to be paid for the notice period you gave. An employer cannot avoid paying notice simply by asking you to leave on the spot.

NZ Overtime Pay Calculator 2026

Is overtime pay required by law in NZ?

No. New Zealand has no general legal requirement for employers to pay overtime rates. Unlike some countries, there is no statutory time-and-a-half for hours over 40 per week. Overtime rates (time-and-a-half, double-time, penal rates) are only required if they are specified in your employment agreement, collective agreement, or workplace policy. The only statutory time-and-a-half requirement is for working on a public holiday under the Holidays Act 2003.

What are penal rates in NZ?

Penal rates are higher pay rates for working at unsociable hours such as nights, weekends, or public holidays. Common penal rates include time-and-a-quarter (1.25x) for Saturdays, time-and-a-half (1.5x) for Sundays and nights, and double-time (2x) for public holidays in some agreements. Penal rates are not required by law but are common in collective agreements, particularly in healthcare, hospitality, and retail.

How do I calculate time-and-a-half?

Time-and-a-half means 1.5 times your normal hourly rate. Multiply your hourly rate by 1.5. For example, if you earn $30 per hour, time-and-a-half is $30 x 1.5 = $45 per hour. Double-time is 2 times your rate ($30 x 2 = $60). Time-and-a-quarter is 1.25 times ($30 x 1.25 = $37.50).

Do salaried employees get overtime in NZ?

It depends on your employment agreement. Many salaried roles include a clause that your salary covers 'reasonable additional hours' beyond the standard working week. If your agreement does not specify overtime provisions, you may not be entitled to additional pay for extra hours. However, your employer cannot require excessive hours that would breach health and safety obligations. Check your employment agreement carefully.

What is the minimum wage for overtime in NZ?

There is no separate minimum wage for overtime. If your agreement specifies overtime at time-and-a-half, the rate must be at least 1.5 times the applicable minimum wage ($23.95/hr adult from 1 April 2026), which is $35.93/hr. For double-time, the minimum would be $47.90/hr.

NZ Parental Leave Payment Calculator 2026

How much is paid parental leave in New Zealand?

Paid parental leave in NZ is paid at your ordinary weekly pay or average weekly income (whichever is higher), capped at a maximum of $811.05 gross per week from 1 July 2026. If you earn less than this, you receive your actual weekly earnings. Self-employed parents receive a minimum of $239.50 gross per week (equivalent to 10 hours at minimum wage). The payment is made fortnightly by Inland Revenue for up to 26 weeks.

Who is eligible for paid parental leave in NZ?

To qualify for paid parental leave, you must have worked for an average of at least 10 hours per week for any 26 of the 52 weeks immediately before the expected due date (or the date of adoption/care). This work history can be across multiple employers or include self-employment. You must be the primary carer of the child. Both employees and self-employed people can qualify. The 26-week work test is separate from the 6-month and 12-month tests that determine your entitlement to job-protected unpaid parental leave.

Can I contribute to KiwiSaver during parental leave?

Yes. Since 1 July 2024, employees on paid parental leave can opt to continue their KiwiSaver contributions from their IRD parental leave payments. If you opt in, IRD will also match the employer contribution at the current minimum rate (3.5% from 1 April 2026, rising to 4% from 1 April 2028). This is a significant benefit that was not previously available. You can opt in through myIR.

Can I transfer paid parental leave to my partner?

Yes. The primary carer can transfer some or all of their remaining paid parental leave entitlement to an eligible spouse or partner. The partner must also meet the work test (10 hours/week average for 26 of 52 weeks). Only one person can be the primary carer at any given time. The transfer must be applied for through IRD. The partner's payment is calculated based on their own earnings, not the primary carer's.

How is the paid parental leave payment calculated?

IRD calculates your payment as the higher of your ordinary weekly pay (your regular weekly earnings) and your average weekly income (the average of your best 26 weeks of earnings in the 52 weeks before the due date). The payment is then capped at the maximum rate of $811.05 per week. If you work regular hours, your entitlement is based on your weekly, fortnightly, or monthly pay. If your income varies, IRD takes the best 26 of 52 weeks. Income from multiple employers is combined.

Parental Leave Payment Calculator NZ 2026

How much is paid parental leave in New Zealand?

The maximum is $811.05 gross a week for the year from 1 July 2026 to 30 June 2027, for up to 26 weeks. Employees receive the greater of their ordinary weekly pay and their average weekly income, capped at the maximum. Self-employed parents receive their average weekly income with a minimum of $239.50, which is ten hours at the adult minimum wage.

Am I eligible for parental leave payments?

You need to have worked an average of at least 10 hours a week in any 26 of the 52 weeks before the baby's due date, or before you became the primary carer. The 26 weeks do not need to be continuous, which matters for anyone with broken or seasonal work.

How long do parental leave payments last?

Up to 26 weeks for an eligible primary carer. Payments are made fortnightly by Inland Revenue. Parental leave itself, meaning the right to time away from your job, can be longer than the paid period.

Are parental leave payments taxed?

Yes. The rates quoted are gross and tax is deducted before payment. Parental leave payments also count as income for the year, so they interact with Working for Families entitlements and with any other income you earn.

Does the maximum rate change?

Yes, on 1 July each year, in line with movement in average weekly earnings. The self-employed minimum moves with the adult minimum wage, which changes on 1 April, but the new minimum only takes effect from the following 1 July.

Personal Grievance Payout Calculator NZ 2026

How much compensation can I get for a personal grievance in NZ?

Compensation for humiliation, loss of dignity and injury to feelings is awarded in three bands set by the Employment Court in GF v Comptroller of the New Zealand Customs Service in 2023: up to $12,000 for low-level loss or damage, $12,000 to $50,000 for the middle range, and over $50,000 for the most serious cases. Lost wages are separate and are usually reimbursed for the period you were genuinely out of work. Most claims settle at mediation for a confidential sum rather than being decided.

How long do I have to raise a personal grievance?

You must raise it with your employer within 90 days of the issue arising or of you becoming aware of it, whichever is later. Sexual harassment has a longer window of 12 months. The 90 day rule was not changed by the 2026 amendments. Raising a grievance is not the same as filing a claim; it means putting the employer on notice.

Can my own behaviour reduce what I get?

Yes, and since 21 February 2026 it does so much more sharply. If your behaviour contributed to the situation, the Authority or Court cannot order reinstatement and cannot award compensation for hurt and humiliation at all. If your behaviour amounted to serious misconduct, no remedies can be awarded. Reductions of up to 100 percent are available on what remains.

Can I still raise a grievance if I earn over $200,000?

Not for unjustified dismissal, or for an unjustified disadvantage that relates to the dismissal, unless your employment agreement expressly says the threshold does not apply. Other grievances such as discrimination and harassment are not affected. Employees on agreements that existed before 21 February 2026 have a transition period running to 21 February 2027.

Is a personal grievance payout taxed?

Reimbursement of lost wages is taxable, because it replaces income you would have earned. Compensation for humiliation, loss of dignity and injury to feelings under section 123(1)(c)(i) is generally not taxable, because it compensates for hurt rather than for income. How a settlement is apportioned between the two matters, and is a question for your adviser.

NZ $200k Personal Grievance Threshold Checker 2026

Can I raise a personal grievance if I earn over $200,000 in NZ?

Not for unjustified dismissal, and not for an unjustified disadvantage that relates to the dismissal, unless your employment agreement expressly says the threshold does not apply to you. Every other type of grievance is unaffected: discrimination, harassment, and unjustified disadvantage that is not about dismissal can all still be raised.

What counts toward the $200,000 threshold?

Salary or wages, allowances, overtime, annual and special bonuses, cashed in annual leave, payments for accepting restrictive covenants, gratuities, back pay including back paid holiday pay, lump sum holiday pay, and employee share scheme benefits. Excluded are accident compensation earnings, employer superannuation unless paid as salary and wages, certain reimbursements, and items subject to fringe benefit tax.

When does the threshold start applying to me?

It came into law on 21 February 2026 and applies immediately to new employment agreements. If your agreement already existed on that date there is a transition period, and you can still raise a dismissal grievance until 21 February 2027 provided the conditions are met.

Can I keep my dismissal protections above the threshold?

Yes, by agreement. You and your employer can agree that the threshold does not apply, and it must be written as a term of your employment agreement. This is negotiable like any other term, and it is worth raising at the point of signing rather than after a dismissal.

Does the threshold go up each year?

It is reviewed in July each year against average ordinary weekly earnings for the January to March quarter. That means the figure to test yourself against will drift upward over time, so a salary that clears the threshold today may not in a later year.

NZ Public Holiday Pay Calculator 2026

How much do I get paid for working on a public holiday in NZ?

If you work on a public holiday, you are entitled to time-and-a-half (1.5x your normal hourly rate) for all hours worked, PLUS an alternative paid day off (alt day) to be taken at another time agreed with your employer. If you do not work on a public holiday that falls on a day you would normally work, you are entitled to your relevant daily pay or average daily pay for that day.

How many public holidays are there in NZ?

New Zealand has 12 public holidays per year: New Year's Day (1 Jan), Day after New Year's Day (2 Jan), Waitangi Day (6 Feb), Good Friday, Easter Monday, Anzac Day (25 Apr), King's Birthday (first Monday in June), Matariki (date varies, set by the Matariki Advisory Committee), Labour Day (fourth Monday in October), Christmas Day (25 Dec), Boxing Day (26 Dec), and your provincial anniversary day (varies by region).

What is Mondayisation?

Mondayisation applies to Waitangi Day and Anzac Day only. If either falls on a Saturday, the following Monday becomes the public holiday. If either falls on a Sunday, the following Monday becomes the public holiday. This ensures employees who normally work Monday to Friday get a day off. Christmas Day, Boxing Day, New Year's Day and the Day after New Year's Day have their own transfer rules instead of Mondayisation.

Can my employer refuse to give me an alternative day off?

No. If you work on a public holiday, your employer must provide an alternative paid day off. The timing should be agreed between you and your employer. If you cannot agree, the employer decides but must give reasonable notice. The alt day must be a full paid day off, regardless of how many hours you worked on the public holiday.

Do casual workers get public holiday pay in NZ?

Yes, if the public holiday falls on a day the casual employee would otherwise work and they have a reasonable expectation of working that day. If they work on the holiday, they get time-and-a-half plus an alternative day. If they do not work, they get paid if the holiday falls on an otherwise working day. Truly irregular casual workers with no pattern of work on that day are not entitled to the paid day off.

NZ Redundancy Entitlement Calculator 2026

Am I entitled to redundancy pay in New Zealand?

New Zealand has no automatic statutory redundancy compensation. Unlike Australia (which provides 4 to 16 weeks' pay based on service), NZ law does not guarantee any redundancy payment. Your entitlement depends entirely on what is written in your individual employment agreement, collective agreement, or workplace policy. If your agreement includes a redundancy clause, your employer must honour it. If it is silent on redundancy pay, you have no legal right to receive it, regardless of how long you have worked there.

What am I always entitled to when made redundant in NZ?

Regardless of whether your agreement provides redundancy compensation, you are always entitled to: all outstanding wages up to your last day (including any overtime or allowances owed), payment for all accrued but untaken annual leave under the Holidays Act 2003, payment for any accrued alternative holidays, payment in lieu of notice if your employer elects not to have you work your notice period (and the agreement allows this), and any other contractual entitlements such as earned bonuses or commissions. Unused sick leave is NOT paid out on termination unless your agreement specifically provides for it.

How much notice must my employer give for redundancy?

There is no statutory minimum notice period in New Zealand. The notice period should be specified in your employment agreement. If the agreement is silent, the employer must give 'reasonable notice', which depends on factors such as the employee's role, seniority, length of service, and industry practice. Typical notice periods range from 2 weeks for junior roles to 4 weeks for mid-level roles and up to 13 weeks (3 months) for senior management. The employer can choose to pay in lieu of notice, meaning they pay you for the notice period without requiring you to work it.

How is redundancy pay taxed in NZ?

Redundancy compensation, ex gratia payments, payments in lieu of notice, and annual leave payouts are all taxable as employment income. PAYE is deducted by the employer. Lump sum payments (including redundancy compensation) are taxed using the extra emolument (lump sum) method, which may result in higher tax being withheld at the time of payment. If too much tax is deducted, you can claim a refund through your end-of-year tax assessment with IRD.

Can I challenge my redundancy?

Yes. If you believe your redundancy was not genuine (for example, it was used as a pretext to dismiss you for performance or personal reasons) or the process was not fair and reasonable, you can raise a personal grievance for unjustified dismissal under the Employment Relations Act 2000. You must raise the grievance with your employer within 90 days of the dismissal taking effect. The Employment Relations Authority can award remedies including compensation for lost wages and hurt and humiliation. You can contact a Community Law Centre for free advice or engage an employment lawyer.

NZ Sick Leave Balance Calculator 2026

How many sick days do I get in New Zealand?

Under the Holidays Act 2003, employees are entitled to 10 days of paid sick leave per year after completing 6 months of continuous employment. The entitlement renews on each anniversary of the start of the 6-month qualifying period. Unused sick leave carries over year to year up to a maximum of 20 days at any one time. This applies equally to full-time and part-time employees who meet the eligibility criteria.

When do I become eligible for sick leave in NZ?

You become eligible for 10 days of sick leave after 6 months of continuous employment with the same employer, provided you have worked an average of at least 10 hours per week during that period and no less than 1 hour in every week or 40 hours in every month. Once eligible, your first 10 days become available immediately and renew each year on your anniversary date.

Can my employer ask for a medical certificate for sick leave?

Yes. Under the Holidays Act 2003, your employer can require proof of sickness or injury (such as a medical certificate) if you are absent for 3 or more consecutive calendar days. Some employment agreements allow the employer to request proof for absences shorter than 3 days, but the employer must meet the cost of obtaining the medical certificate if they make this request.

Can I use sick leave to care for a family member?

Yes. Under the Holidays Act 2003, you can use your sick leave to care for a dependent spouse or partner, a dependent child, or any other person who depends on you for care. This is one of the broader aspects of NZ sick leave: it covers not just your own illness or injury but also your role as a carer for dependents.

What is changing with sick leave under the Employment Leave Bill?

The Employment Leave Bill, introduced in March 2026, proposes replacing the current 10-day lump sum entitlement with an hours-based accrual system. Sick leave would accrue from day one of employment at a rate of 0.0385 hours per standard hour worked, up to a cap of 160 hours (equivalent to the current 20-day maximum for a full-time worker). This means part-time employees would accrue proportionally less sick leave. The Bill has been referred to the Education and Workforce Committee and, if passed, would have a 24-month implementation period before taking effect.

Bereavement Leave Calculator NZ 2026

How many days bereavement leave am I entitled to in New Zealand?

Three days for each bereavement in your immediate family, which covers a parent, child, partner or spouse, grandparent, grandchild, brother or sister, and parent-in-law. You also get three days for a miscarriage or stillbirth. For anyone else, you get one day if your employer accepts that you have had a bereavement.

Is bereavement leave capped per year in New Zealand?

No. Bereavement leave is per bereavement, not per year, so there is no annual maximum. Someone who loses two immediate family members in the same year is entitled to three days for each. This is different from sick leave and family violence leave, which are both annual entitlements.

Who is eligible for bereavement leave?

You qualify after six months of current continuous employment with the same employer, or after six months of work for that employer averaging at least ten hours a week. It is one or the other, not both, and the second route exists so that part time and irregular workers are not shut out. The entitlement then renews every twelve months.

Does bereavement leave have to be taken straight away?

No. It can be taken at any time and for any purpose connected with the bereavement, and the days do not have to be consecutive. Someone might take one day for the funeral and the other two weeks later to sort out an estate, which is entirely allowed.

Family Violence Leave Calculator NZ 2026

How many days family violence leave can you take in New Zealand?

Up to ten paid days each year. It is a separate entitlement from sick leave and annual holidays, so taking family violence leave does not reduce either of those. It does not carry over: any days not used in the twelve month period are lost rather than banked.

Who is eligible for family violence leave?

Anyone who has six months of current continuous employment with the same employer, or six months of work for that employer averaging at least ten hours a week. It applies whether the person is affected themselves or is supporting a child who lives with them, and it applies regardless of when the violence occurred, including if it was before they started the job.

What proof can an employer ask for?

An employer can ask for proof, and it does not have to be a police report or a protection order. A letter from a support agency, a doctor or a lawyer is enough, and in practice many employers accept the request without documentation. An employer must not disclose that someone has taken this leave beyond what is needed to manage it.

Can someone ask for changed working arrangements as well?

Yes. Someone affected by family violence can request a short term variation to their working arrangements for up to two months, covering things like hours, location or duties. The employer must respond as soon as possible and within ten working days, and can only refuse on specified grounds. That is a separate right from the ten days of leave.

NZ Holiday Pay Calculator

How is holiday pay calculated in NZ?

For annual leave taken, the Holidays Act 2003 requires you to pay the GREATER of: (1) Ordinary Weekly Pay (OWP) - what the employee would normally have earned that week; or (2) Average Weekly Earnings (AWE) - gross earnings in the past 52 weeks divided by 52. The 'greater of' rule protects employees with variable income (commission earners, those who do regular overtime) by ensuring their leave pay reflects actual earning patterns, not just base salary.

What counts as gross earnings for AWE?

Gross earnings include all payments made to the employee for work performed: salary, wages, allowances (other than reimbursement allowances), commission, productivity/incentive bonuses, overtime, and the cash value of board and lodging. Excluded: discretionary bonuses (only if genuinely discretionary, not contractual), reimbursing payments, and weekly compensation paid by ACC. Holiday pay itself is included in subsequent AWE calculations.

What is the public holiday alternative day rule?

If an employee works on a public holiday that would otherwise be a working day for them, they're entitled to: (1) time-and-a-half for the hours worked, AND (2) an alternative holiday (a paid day off taken later). If the public holiday is NOT an otherwise working day, they only get the time-and-a-half for hours worked, no alternative day. If they don't work on a public holiday but it's an otherwise working day, they receive their relevant daily pay for the day.

How is leave calculated when an employee leaves?

On termination, the employee is paid out for: (1) accrued but untaken annual leave (calculated using the greater of OWP or AWE for full weeks accrued), PLUS (2) 8% of gross earnings since their last anniversary date for the partial year being accrued (this is the 8% accrual rule for unused entitlement during the current accrual period). Public holidays falling within the notice period are paid as normal. Sick leave is NOT paid out on termination.

Holidays Act Remediation Calculator NZ 2026

How is annual holiday pay calculated in New Zealand?

Annual holiday pay is the greater of ordinary weekly pay and average weekly earnings, tested each time leave is taken. Ordinary weekly pay is what the employee receives for an ordinary working week. Average weekly earnings is gross earnings for the last 12 months divided by 52. Whichever is larger must be paid, so a payroll that always uses one of them will underpay whenever the other is higher.

Why did so many New Zealand payrolls get holiday pay wrong?

Because paying a salaried weekly rate looks obviously correct, and it is, right up until the employee earns overtime, commission, a shift allowance or a regular incentive. Those lift average weekly earnings above ordinary weekly pay, and at that point the greater-of test bites. Many payroll systems were configured once with a single method and never tested the other, so the error is systemic rather than occasional and compounds over years of leave.

What is the difference between ordinary weekly pay and average weekly earnings?

Ordinary weekly pay covers a standard working week, including regular allowances, regular overtime and regular incentive payments, but not bonuses or discretionary payments. Where it cannot be determined, the Act's formula is the last four weeks of gross earnings less irregular or one-off payments, divided by four. Average weekly earnings is broader: total gross earnings over 12 months divided by 52, which sweeps in the irregular payments that ordinary weekly pay excludes.

Does this apply to sick leave and public holidays too?

No, and conflating the two is a common error. Annual holidays use the weekly greater-of test. Public holidays, sick, bereavement, family violence and alternative days use relevant daily pay, which is what the employee would have earned on that day. Average daily pay may be used only where relevant daily pay is not possible or practicable to work out, or where daily pay varies in the pay period. That is not a greater-of test.

Jury Service Leave Calculator NZ 2026

Does an employer have to pay someone on jury service in New Zealand?

No. There is no legal requirement to pay an employee while they are on jury service. The Ministry of Justice pays an attendance fee instead. Many employers choose to top that fee up to normal pay, and some employment agreements require it, so check the agreement before assuming either way.

How much does the court pay a juror?

$31 for each half day attended for the first five days, rising to $40 for each half day from the sixth day onwards. A whole day counts as two half days. Jurors are also paid 38 cents a kilometre for travel between home and the court, and can claim childcare costs. The fee acknowledges service and is not meant to replace a wage.

Can I make an employee take annual leave for jury service?

No. An employer cannot require an employee to use annual holidays or any other entitlement to cover time off for jury service. Nor can an employer dismiss, threaten or disadvantage someone for attending, and doing so can lead to a personal grievance and a fine of up to $10,000.

Can an employee ask to be excused from jury service?

They can apply to the court to be excused or to defer, and an employer can support that application in writing where the absence would cause real difficulty. It is the court's decision, not the employer's, and the employee must still respond to the summons either way.

Annual Leave Explained

How much annual leave do you get in New Zealand?

Employees are entitled to at least four weeks of paid annual leave a year after 12 months of continuous employment.

How is annual leave paid?

At the greater of your ordinary weekly pay or your average weekly earnings, so it reflects your normal income.

What happens to my leave when I leave a job?

Any unused annual leave is paid out in your final pay, along with other entitlements owed.

Can I cash up annual leave?

You can ask to cash up to one week of annual leave a year, with your employer agreement, once the entitlement has accrued.

Parental Leave Cover Cost Calculator NZ 2026

Does an employer pay for parental leave in New Zealand?

No. The parental leave payment is government funded and paid by Inland Revenue directly to the employee, up to a maximum of $811.05 before tax a week from 1 July 2026. An employer's cost is covering the work: a temp or fixed term replacement, handover time, recruitment, and the on-costs on all of it. Some employers choose to top the payment up, but that is voluntary unless the employment agreement requires it.

How long is paid parental leave in New Zealand?

Payments run for a continuous period of up to 26 weeks. Extended leave can run longer than that as unpaid leave, up to 52 weeks in total including the paid portion, depending on how long the employee has worked for you. So the cover period you need to budget for is often longer than the 26 weeks of payment.

Does employer KiwiSaver continue during parental leave?

Compulsory employer contributions are tied to salary or wages you pay, so they generally stop while the employee is on unpaid parental leave and receiving the government payment instead. Employee contributions are not deducted from the parental leave payment automatically either. Some employers choose to keep contributing as a benefit, which is a real cost worth entering here if you do.

Do we have to keep the job open?

Yes, in almost all cases. An employee on parental leave is entitled to return to the same position, or a comparable one if the same role genuinely no longer exists for reasons unrelated to their leave. That is why fixed term cover exists as a category: the cover arrangement has to end when the substantive employee returns, and the fixed term reason must be genuine and written down.

NZ 8% Pay-As-You-Go Holiday Pay Calculator

Who can be paid the 8% pay-as-you-go holiday pay?

Two types of employees: (1) Casual employees whose work is genuinely intermittent or irregular - making it impractical to predict or schedule annual leave; OR (2) Fixed-term employees on a contract of less than 12 months. The arrangement must be agreed in writing in the employment agreement, the worker's payslip must clearly identify the 8% holiday pay portion, and it must be paid each pay period. Permanent employees with regular hours CANNOT be paid 8% PAYG.

What is the 'genuine intermittent work' test?

MBIE applies a strict test: work must be GENUINELY casual or intermittent. Indicators of genuine casual work: no fixed roster, work offered on a job-by-job basis, employee can refuse work, no expectation of ongoing work, irregular hours from week to week. Indicators that the relationship is NOT genuinely casual (and the employee should be permanent on standard 4-weeks leave): regular weekly hours, fixed roster, expectation of continuing work, MBIE has prosecuted employers using 8% PAYG to disguise permanent employment.

Is 8% the same as 4 weeks annual leave?

Yes mathematically: 4 weeks of leave out of 52 weeks = 7.69% (often rounded to 8%). The 8% figure compensates the employee in cash for not accruing leave entitlement they wouldn't be able to use anyway (because the employment relationship ends or is intermittent). PAYG employees still get public holidays and sick leave - only the annual leave is converted to the 8% loading.

What about KiwiSaver and other entitlements for PAYG employees?

The 8% PAYG holiday pay is part of gross earnings for: KiwiSaver contributions (employee and employer both calculated on gross including the 8%), PAYE/income tax, ACC earners' levy, and student loan repayments. Public holidays still apply if worked or if it's an otherwise working day. Sick leave entitlements still apply (10 days per year, available after 6 months of continuous employment). The only thing the 8% replaces is the annual leave entitlement.

Wages vs Self-Employment Income NZ

What does the median self-employed person earn in New Zealand?

The median self-employment income was $29,890 in the 2024 tax year, against $57,260 for wages: about 52 per cent. But the self-employment figure is not a salary equivalent. It is the median of a category that mixes full-time businesses with side income, part-year ventures, loss years, and owners who pay themselves partly through other channels, so the halving describes the mix more than the money.

Does self-employment pay half as much as a job?

No, that is the misreading. The median full-time business owner is not captured by this figure, because the category's median is dominated by people for whom self-employment is a sideline, a startup year, or one of several income sources. What the gap honestly says is that self-employment INCOME is far more dispersed than wages: more people near zero, more people in losses, and a long high tail the median ignores.

Which region has the strongest self-employment income?

Relative to wages, Gisborne: the self-employment median there is about 64 per cent of the wage median. At the other end, West Coast sits at about 43 per cent. The ordering tracks each region's industry mix, particularly farming, trades and professional services.

I am going self-employed. What should I take from this page?

Two things. Budget for dispersion, not the median: self-employment income arrives unevenly and the down years are inside these figures. And compare offers properly: a contract has to beat a salary by more than it seems, because it carries ACC, KiwiSaver, leave and gaps that wages include. The hourly rate and contractor-versus-employee calculators do that arithmetic.

12 Hour Shift Pay Calculator NZ

How much is $30 an hour on 12 hour shifts?

With a 30 minute unpaid meal break, each 12 hour shift has 11.5 paid hours, so at $30 an hour one shift pays $345 gross. On a typical 2-2-3 roster averaging 7 shifts a fortnight, that is $2,415 gross a fortnight, about $1,207.50 a week on average, and $62,790 a year before tax if you work the full 52 weeks.

How many 12 hour shifts do you work in a fortnight?

The most common 12 hour patterns average 7 shifts a fortnight. The 2-2-3 (Panama) roster runs 2 on, 2 off, 3 on, then flips, giving 3 shifts one week and 4 the next. A 4-on-4-off pattern also averages 7 per fortnight over its full cycle. Both average around 42 rostered hours a week, which is why 12 hour rosters usually pay more per fortnight than a standard 40 hour week at the same rate.

Do you get paid more for working nights or weekends in NZ?

There is no statutory penal rate in New Zealand: the law only requires at least the minimum wage for every hour worked, and time and a half plus an alternative holiday if you work a public holiday. Night, weekend and shift allowances are set by your employment agreement, and many collective agreements in healthcare, manufacturing and emergency services include them, so check your agreement and add any allowance to your effective hourly rate.

8 Hour Shift Calculator

What time does an 8 hour shift finish if it starts at 9am?

With a 30 minute unpaid meal break, an 8 hour paid shift starting at 9:00 am finishes at 5:30 pm, because you are at work for 8 and a half hours in total. If the break is paid, or there is no break, the same shift finishes at 5:00 pm.

Does an 8 hour shift include the lunch break?

Usually not. In most workplaces an 8 hour shift means 8 paid working hours, with an unpaid meal break added on top, so you are on site for longer than 8 hours. Some employers instead roster 8 hours door to door and pay 7.5 hours. Your employment agreement or roster should say which applies, and this calculator handles either: set the break to zero if your break is paid or included.

Are breaks paid in New Zealand?

New Zealand employment law entitles workers to rest breaks and meal breaks based on hours worked. Short rest breaks are commonly paid, while the longer meal break is commonly unpaid, but the law leaves the detail to your employment agreement, so check what yours says about the number, length and payment of breaks on your shift.

Annual Leave Calculator NZ 2026

What is the Annual Leave Calculator NZ 2026?

Calculate your New Zealand annual leave balance, entitlement, and pay under the Holidays Act. Works for weekly, fortnightly, and variable hour employees.

Is the Annual Leave Calculator NZ 2026 free to use?

Yes. The Annual Leave Calculator NZ 2026 is free to use on Calculate.co.nz, with no sign-up, paywall or account required.

Is the Annual Leave Calculator NZ 2026 made for New Zealand?

Yes. It is built for New Zealand and uses current New Zealand rules and rates where they apply. Results are indicative estimates and not financial advice.

Annual Leave Cash-Up Calculator NZ

Can I cash up annual leave in New Zealand?

You can ask to cash up up to a week of your annual leave a year, if your employer agrees and your agreement allows it. You must keep a minimum amount of leave for genuine rest.

How is cashed-up leave taxed?

Cashed-up leave is treated as income and taxed. Because it is paid on top of your normal pay, it is often taxed at a higher rate for that period, though the year-end square-up sorts the overall tax.

Should I cash up my leave?

Cash now means giving up rest later. The money is taxed, so the after-tax amount is less than the gross. Weigh the cash against the value of the time off before deciding.

Annual Leave Liability Calculator NZ 2026

Why does a pay rise increase the annual leave liability?

Because leave is valued at the rate in force when it is taken, not the rate that applied when it was earned. Someone who banked four weeks two years ago will be paid for those weeks at today's rate. So every pay rise revalues the entire outstanding balance upwards, and a business carrying a lot of untaken leave takes a larger hit from a pay round than the salary increase alone suggests.

Does annual leave have to be paid out when someone leaves?

Yes. Any annual holidays an employee has become entitled to and not taken must be paid out in their final pay, along with 8 percent of gross earnings since their last entitlement date for the part-year they have accrued but not yet become entitled to. That is why accrued leave is a genuine liability rather than a notional one: it will be paid, either as time off or as cash.

What rate should accrued leave be valued at?

At the greater of ordinary weekly pay and average weekly earnings, the same test that applies when the leave is actually taken. Valuing a provision at base salary alone understates it for anyone who earns regular overtime, commission or allowances, in exactly the same way that paying holiday pay at base salary alone underpays them.

Bit Shift Calculator

What does a left shift do to a number?

A left shift moves every bit toward the high end and fills the vacated low bits with zeros. Each single-bit left shift multiplies the value by two, so shifting 60 left by 2 bits gives 240, the same as multiplying by four. Bits that move past the top of the 32-bit word are discarded.

What is the difference between >> and >>>?

The signed right shift (>>) copies the top sign bit into the new high bits, so negative numbers stay negative. The unsigned right shift (>>>) always fills the new high bits with zeros and treats the value as an unsigned 32-bit integer. For positive numbers both give the same answer, but for negatives they differ.

Why is the arithmetic done in 32 bits?

Bitwise and shift operators in JavaScript, and in many C-style languages, act on 32-bit signed integers. This calculator follows that convention: inputs are converted to 32-bit signed integers first, the shift amount is taken modulo 32, and results wrap within that 32-bit range.

Cost of Sick Days Calculator NZ 2026

How many paid sick days do I get in NZ?

Most employees are entitled to a minimum of 10 paid sick days a year after six months of continuous employment, and sick leave can accumulate up to a cap. Your employment agreement may offer more. Contractors and the self-employed generally have no paid sick leave.

What does a sick day cost me?

Once your paid sick leave is used up, each further sick day is usually unpaid and costs you a day's pay, your annual income divided by your work days. This calculator works out your daily pay and the income lost on unpaid days.

How can I protect against lost income from illness?

Building an emergency fund covers short spells, while income protection insurance can replace a portion of your income during longer illness, which matters most for the self-employed and those with little leave. This tool helps quantify the risk you are protecting against.

Garden Leave Cost Calculator NZ 2026

What is garden leave?

Garden leave is where an employee who has resigned or been given notice is paid for their notice period but told not to come to work. They remain employed throughout, which is the point: they stay bound by their duties of good faith and confidentiality, and they cannot start with a competitor until the notice period ends.

Can an employer put someone on garden leave in New Zealand?

Only if the employment agreement allows it, or the employee agrees. Without a garden leave clause, requiring someone to stay away while still employed can amount to a breach, because employees are generally entitled to do the work they are employed to do. Check the agreement before making the decision, not afterwards.

Does annual leave keep accruing during garden leave?

Yes. The person is still employed, so annual holidays continue to accrue across the notice period and any untaken balance is paid out in their final pay. That is the part most cost estimates leave out, and on a long notice period it adds meaningfully to the total.

Holiday Home Break-Even Nights Calculator NZ

How many nights must I rent my holiday home to break even?

Divide the home's yearly costs by the net income per night, which is the nightly rate minus the cleaning and management cost for that night. The result is the number of paid nights needed before the home starts to pay its way.

What counts as a yearly cost?

Mortgage interest, rates, insurance, maintenance, power and internet, and any body corporate or management fees. These run all year whether or not the home is booked, so they are what the rental nights have to cover.

Should I rent out my holiday home?

It depends on the break-even nights against how many you can realistically book, and how many you want to keep for your own use. Short-stay letting also has tax and council rules, so factor those in before deciding.

Holiday Home Cost Calculator NZ

What does a holiday home really cost a year?

Beyond the purchase, a bach costs rates, insurance, maintenance, any mortgage interest, power and the travel to get there. Added up, the yearly cost is often far more than people expect, especially divided by the nights actually used.

How do I work out the cost per night used?

Add up the annual costs, then divide by the number of nights you actually stay. A bach used only a few weeks a year can work out very expensive per night compared with renting somewhere when you go.

Should I buy a bach or rent holidays?

If the cost per night used is far above what you would pay to rent a holiday place, renting may make more sense financially, though a bach offers ownership, familiarity and the chance to rent it out, which have their own value.

Holiday Loan Repayment Calculator NZ 2026

What is the Holiday Loan Repayment Calculator NZ 2026?

Calculate monthly repayments, total interest, and full cost of a holiday or travel loan in New Zealand. Free tool for anyone financing a trip and wanting to compare loan term and rate options.

Is the Holiday Loan Repayment Calculator NZ 2026 free to use?

Yes. The Holiday Loan Repayment Calculator NZ 2026 is free to use on Calculate.co.nz, with no sign-up, paywall or account required.

Is the Holiday Loan Repayment Calculator NZ 2026 made for New Zealand?

Yes. It is built for New Zealand and uses current New Zealand rules and rates where they apply. Results are indicative estimates and not financial advice.

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What is the living wage in New Zealand?

The living wage is an hourly rate calculated to meet the basic needs of a worker and their family and allow participation in society. It is higher than the legal minimum wage and is updated each year by the Living Wage Movement.

How is the living wage different from the minimum wage?

The minimum wage is the legal floor set by the government. The living wage is a voluntary, higher rate based on the cost of living. Employers can choose to pay the living wage but are not required to.

How much more is the living wage per year?

It depends on the gap and your hours. This calculator shows the weekly and annual difference between your pay and the living wage, and the after-tax effect of closing it.

NZ Lump Sum and Redundancy Tax Calculator 2026

What is the NZ Lump Sum and Redundancy Tax Calculator 2026?

Calculate the exact PAYE tax on your NZ redundancy payment, bonus, or lump sum. Applies the correct IRD tax treatment including the extra pay PAYE method and flat rate options. Updated for 2026/27.

Is the NZ Lump Sum and Redundancy Tax Calculator 2026 free to use?

Yes. The NZ Lump Sum and Redundancy Tax Calculator 2026 is free to use on Calculate.co.nz, with no sign-up, paywall or account required.

Is the NZ Lump Sum and Redundancy Tax Calculator 2026 made for New Zealand?

Yes. It is built for New Zealand and uses current New Zealand rules and rates where they apply. Results are indicative estimates and not financial advice.

NZ Minimum Wage Analysis

What is the New Zealand minimum wage?

The adult minimum wage is the lowest hourly rate most employees aged 16 and over can legally be paid. It is set by the Government and reviewed each year, usually taking effect on 1 April. Starting-out and training minimum wages are lower sub-rates.

How much has the minimum wage grown over time?

This tool shows the average yearly growth (the compound annual growth rate) across the whole series, so you can see how quickly the minimum wage has risen and compare that to inflation over the same period.

When does the minimum wage change?

The Government reviews the minimum wage each year and any change normally takes effect from 1 April. The current rate is published by Employment New Zealand.

Minimum Wage Annual Cost Calculator

What on-costs are added to the minimum wage?

This calculator adds 8 percent for annual holiday pay, 3.5 percent for the minimum compulsory employer KiwiSaver contribution, and an ACC work levy estimate. Together these lift the true cost well above the base hourly rate. Other costs like sick leave and public holidays can add more.

Why is the employer cost higher than the wage?

Because you pay more than the cash wage. Holiday pay, employer KiwiSaver contributions and the ACC levy are all real costs on top of the base wage. The loaded figure is the right number to use when budgeting or pricing work.

Does the ACC levy rate vary?

Yes. The ACC work levy depends on your industry classification unit, so it differs between, say, an office and a building site. Adjust the levy rate in the calculator to match your own activity for a closer estimate.

Minimum Wage Increase Cost Calculator NZ 2026

When does the minimum wage change in New Zealand?

On 1 April each year. The new rate is normally announced around December, which gives employers roughly three months to budget for it. The adult rate is $23.95 an hour from 1 April 2026, and the starting-out and training rates are $19.16, both set at 80 percent of the adult rate.

Do I have to give a rise to staff already above the minimum wage?

There is no legal requirement to, but many employers do, because a rise in the floor compresses the gap between a new starter and an experienced team member. If a supervisor ends up on the same rate as someone they train, the pay structure stops working. This calculator lets you model that flow-on separately so you can see what maintaining relativities actually costs.

Does a minimum wage rise cost more than the wages themselves?

Yes. Employer KiwiSaver of at least 3.5 percent and the ACC work levy both apply to the increase, so the cash cost is several percent above the headline wage figure. Holiday pay also rises with the rate, because annual leave is paid at the rate in force when it is taken, which quietly revalues any leave your team has banked.

Mixed-Use Holiday Home Calculator

What counts as an income-earning day?

It is a day the property was rented out to earn income at market rates. Days used by family, friends, or yourself, or let at mates rates, count as private rather than income earning.

Why are empty days ignored?

This apportionment splits expenses by actual use, so it divides income days by income days plus private days. Days the home sat empty are left out of this particular formula, which keeps the ratio based on how the property was really used.

Which expenses can I include?

Include the running costs of the property such as rates, insurance, interest, and repairs and maintenance for the year. The calculator then applies the use ratio to give you the deductible portion.

Mortgage Repayment Holiday Calculator NZ

What is a mortgage repayment holiday?

A repayment holiday lets you pause or reduce mortgage repayments for a period, usually if you are in temporary financial difficulty. Interest still accrues and is added to the loan, so your balance grows and you pay more over the life of the loan.

Does a repayment holiday cost extra?

Yes. Because unpaid interest is added to the balance, you then pay interest on that interest for the rest of the term. The longer the holiday and the higher the rate, the more it costs in the long run.

When is a repayment holiday worth it?

It can be a sensible short-term measure during job loss, illness or another temporary squeeze, to avoid missing payments. The key is knowing the long-term cost so you can weigh it against the short-term relief.

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What happens when a NZ public holiday falls on a weekend?

Under the Holidays Act 2003, if a public holiday falls on a Saturday or Sunday, it is observed on the following Monday. If both New Year's Day and the Day after New Year's Day fall on a weekend, the observed days shift to Monday and Tuesday respectively. The same shift applies to Christmas Day and Boxing Day when they fall on a weekend.

When is Matariki and how is the date set?

Matariki is determined by the traditional Maori lunar calendar. The holiday falls on the Friday following the new moon after the rise of the Matariki star cluster in late June or July. Dates are officially declared by the NZ government for several years in advance. From 2026 to 2035, all Matariki dates have been confirmed and are shown on this page.

Are regional anniversary days included here?

No. This page lists the 11 national public holidays only. Regional anniversary days differ by province and are declared separately. Regions with their own anniversary days include Auckland, Wellington, Canterbury, Otago, Southland, Hawke's Bay, Taranaki, Marlborough, Nelson, Westland, and the Chatham Islands.

Overtime vs New Hire Calculator NZ 2026

When does hiring become cheaper than paying overtime?

At the point where the overtime premium you pay each week exceeds the weekly share of the one off cost of hiring someone. Because overtime is paid at a multiple of the ordinary rate while a new employee is paid at the ordinary rate, the premium grows with every extra hour, so there is always a number of hours above which hiring wins. This calculator returns that number for your own rates and recruitment cost.

What costs should I include for a new hire?

Wages, employer KiwiSaver of at least 3.5 percent, the ACC work levy for your industry, and the one off cost of getting them started: advertising, agency fees, the manager hours spent interviewing, induction, equipment and uniforms. Spreading that one off cost over the period you expect them to stay is what makes the comparison fair, because overtime carries no setup cost at all.

Is there more to this than the money?

Yes, and the money is usually the easier half. Sustained overtime carries fatigue and health and safety risk, raises the chance of losing the person doing it, and concentrates knowledge in one head. A second person adds cover for leave and sickness and reduces that risk. Treat the break-even figure as one input to the decision rather than the decision itself.

Is Overtime Worth It Calculator NZ

Is overtime taxed more in New Zealand?

There is no special overtime tax, but because overtime stacks on top of your normal pay it is taxed at your marginal rate, which is your highest band. So the after-tax value of each overtime hour can be lower than your headline rate suggests.

How do I work out the real value of overtime?

Take the overtime pay, then deduct tax at your marginal rate to get the net. This calculator does that, so you can see what an hour of overtime actually puts in your pocket after tax.

Why does my overtime feel heavily taxed?

Because it is taxed at your top marginal rate, the deduction is larger than on your first dollars of income. The square-up at year end settles the total, but the net per hour is what matters for the decision.

Redeployment vs Redundancy Calculator NZ

Is a redundancy payment taxed differently from salary?

Yes. A redundancy payment is an extra pay for PAYE. Inland Revenue's method annualises your recent pay, adds the lump sum, and applies one rate to the whole payment from the extra pay table: 10.5 percent up to $15,600, 17.5 percent to $53,500, 30 percent to $78,100, 33 percent to $180,000 and 39 percent above that. The ACC earners' levy does not apply to redundancy payments and KiwiSaver is not deducted from them. Student loan deductions of 12 percent do apply if you have a loan.

What is the ten year step in a public sector redundancy formula worth?

Under the Land Information New Zealand and PSA collective agreement, redundancy compensation is three months' pay for less than ten years' service and six months' pay for more than ten years, so the step doubles the payment. On $85,000 that is the difference between $21,250 and $42,500 before tax. Other agreements use other formulas, and there is no statutory redundancy payment in New Zealand.

Can I take the redundancy payment and a comparable public service role?

Usually not. Section 88 of the Public Service Act 2020 says a public service employee who has been given notice of redundancy is not entitled to a redundancy payment if, before their employment ends, they accept another State services position on terms no less favourable, or are offered an alternative position with comparable duties, in substantially the same locality, on terms no less favourable, that treats State services service as continuous. The calculator cannot tell you whether a particular offer meets that test.

Redundancy Consultation Timeline Calculator NZ 2026

How long does a redundancy consultation have to be in New Zealand?

There is no fixed statutory period. The Employment Relations Act requires an employer to act in good faith, which means giving affected employees the information behind the proposal and a genuine opportunity to respond before any decision is made. What counts as enough time depends on the complexity of the proposal and the number of people affected, and a period that looks like a formality rather than a genuine consultation is the most common reason a process fails.

Can I give notice at the same time as the decision?

The decision and the notice are separate steps and should be treated that way. A decision communicated before feedback has genuinely been considered suggests the outcome was predetermined, which is exactly what a personal grievance will focus on. Notice then runs according to the employment agreement from the date the decision is communicated.

Is redundancy compensation required in New Zealand?

Only if the employment agreement provides for it. Unlike some countries, New Zealand has no statutory redundancy compensation, so what is payable comes from the individual or collective agreement. Notice, any accrued annual holidays and any contractual redundancy payment all fall due, and are worked out separately from the consultation timeline.

Redundancy Pay Calculator

Is redundancy pay compulsory in New Zealand?

No. There is no statutory redundancy entitlement in New Zealand. Any payment comes from your employment agreement or a negotiated settlement, so the amount depends entirely on your contract terms.

How is a contractual redundancy payment usually calculated?

Most agreements pay a set number of weeks of pay for each completed year of service. You multiply your gross weekly pay by the weeks per year and by your years of service. Some contracts cap the total or change the rate after several years.

Is redundancy pay taxed?

Yes. A redundancy payment is taxable as a lump sum and is taxed under the extra pay rules. The net amount you receive will be lower than the gross figure this calculator shows.

Redundancy Runway Calculator NZ

How long will my redundancy payout last?

It depends on the payout, your savings, your essential spending and any other income. This calculator divides your available funds by your monthly shortfall to show the runway in months.

How can I make a redundancy payout last longer?

Trimming spending to essentials, finding part-time income, and checking entitlements all extend the runway. The calculator lets you test the effect of cutting expenses or adding income.

Is redundancy pay taxed?

Yes, redundancy payments are taxable. Enter your payout after tax for the most accurate runway, and remember any unused leave is paid out and taxed too.

Redundancy vs New Job Calculator NZ

Should I stay for a redundancy payout or take a new job?

It depends on the size of the after-tax payout against the pay you would earn by starting a new role sooner. If the new job pays more and starts soon, moving on can beat waiting; if the payout is large, staying may win.

Is a redundancy payment taxed?

Yes, a redundancy payment is taxed as income in New Zealand, so it is the after-tax payout that counts. This calculator lets you compare the net payout with the net pay from a new role over the same period.

What else should I weigh up?

Beyond the money, consider job security, the new role's prospects, how long a search might take, and your own wellbeing. The numbers are one input into a decision that is also about timing and risk.

Roster Cost Calculator NZ 2026

Are weekend penal rates compulsory in New Zealand?

No. Outside a collective agreement, there is no legal requirement in New Zealand to pay more for weekend or night work. Penal rates come from the employment agreement or the collective agreement that covers the role. The one rate the law does set is for working a public holiday, which must be paid at no less than time and a half.

Does a roster cost include employer KiwiSaver and ACC?

It should. Employer KiwiSaver of at least 3.5 percent of gross pay and the ACC work levy set by your industry classification are both real cash costs on top of wages, so a roster costed at wages alone understates what the week takes out of the business by several percent. This calculator adds both.

What does a public holiday do to a roster cost?

Two things, and most estimates only count the first. Hours worked on a public holiday are paid at no less than time and a half, and if the day is an otherwise working day for that employee they also earn an alternative holiday, a paid day off taken later at ordinary pay. That second cost lands in a future week's roster, so a public holiday week is more expensive than the multiplier alone suggests.

Service Anniversary Leave Calculator NZ 2026

Is long service leave required by law in New Zealand?

No. Unlike Australia, New Zealand has no statutory long service leave. The minimum is four weeks of annual holidays after twelve months, and that does not increase with tenure. Any extra leave for long service comes from your own policy, an individual employment agreement or a collective agreement, and once it is written into an agreement it becomes an enforceable entitlement.

Does extra service leave have to be paid out when someone leaves?

That depends on what your policy or agreement says, so write it down before anyone reaches the milestone. Statutory annual holidays must be paid out on termination. Extra contractual leave is only paid out if the agreement says so, and a policy that is silent will usually be read in the employee's favour if it ends up in dispute.

Should long service leave be treated as a liability?

Yes, if it accumulates. Any leave that has been earned but not taken is a cost the business has incurred and not yet paid, and it should sit on the balance sheet like accrued annual leave. Leave that must be used within a set window and lapses does not accumulate the same way, which is one reason many policies include a use it or lose it clause.

Shift Allowance Calculator NZ

What is a shift allowance?

A shift allowance is extra pay for working less sociable hours, such as nights, evenings or weekends. It can be a fixed amount per shift or a penal rate, such as time and a quarter or time and a half, on top of your base hourly rate.

How do penal rates work?

A penal rate multiplies your base hourly rate for certain hours, for example 1.25x or 1.5x for weekend or night work. The extra above your normal rate is the allowance you earn for working those hours.

Are shift allowances taxed?

Yes, shift allowances and penal rates are part of your taxable income and are taxed through PAYE like the rest of your wages.

Shift Penal Rates Calculator NZ 2026

What must I be paid for working a public holiday in New Zealand?

At least time and a half for the hours you work. If the public holiday falls on a day you would otherwise have worked, you also get an alternative holiday, a whole paid day off taken later at your ordinary rate, no matter how few hours you worked on the day itself.

Are night and weekend penal rates required by law?

No. Outside a collective agreement there is no legal requirement in New Zealand to pay a loading for night or weekend work. Those rates come from your employment agreement or a collective agreement. The only shift the law puts a rate on is a public holiday, at no less than time and a half.

Do I get an alternative holiday if I only worked an hour?

Yes, provided the public holiday was an otherwise working day for you. The alternative holiday is a whole day off and is not pro rated against the hours worked, so an hour of work on a public holiday earns a full paid day. That makes short public holiday shifts unusually expensive for an employer and is the part most cost estimates miss.

Trial Conversion Rate Calculator

What counts as a converted trial?

A converted trial is one where the user moved from the free trial to a paid plan within your chosen measurement window. You decide whether to count only conversions inside the trial period or allow some late conversions. The important thing is to apply the same rule every period.

What is a good trial conversion rate?

It depends heavily on whether the trial is self serve or sales assisted and on your price point. Self serve trials often convert in the low double digits, while sales assisted trials can be much higher. Compare against your own past results rather than a single benchmark.

How can I improve trial conversion?

Focus on getting users to their first real value quickly, since trials that activate early convert far better. Improve onboarding, remove friction and prompt users at the right moments. Watching where triallers drop off shows you exactly where to act.

Working Holiday Tax Calculator NZ

How is income taxed on a working holiday visa?

You are taxed through PAYE on the same brackets as everyone else, with the ACC earners levy deducted too. You need an IRD number and the right tax code; without an IRD number a higher no-declaration rate applies, so get one early.

Can I get a tax refund when I leave?

If you worked only part of the year, too much tax may have been deducted because PAYE assumes a full year of income. A year-end assessment can refund the difference, so it is worth checking before you leave.

Do working holidaymakers pay the ACC levy?

Yes, the ACC earners levy is deducted from wages like for any worker, and it gives you ACC injury cover while you are here.