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 ($28.95/hr from September 2025 to August 2026) is a voluntary rate reflecting what workers need to live with dignity, set by the Living Wage Movement Aotearoa NZ. It is $5.00/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 Minimum Wage Calculator

Related: NZ minimum wage rates the current adult rate, the starting-out and training rates, and what the rate was in earlier years.

Quick answer The adult minimum wage is $23.95 an hour from 1 April 2026. A 40-hour week grosses $958.00, and after PAYE, ACC and 3.5% KiwiSaver the take-home is about $761.06.

This calculator turns the New Zealand minimum wage into an actual take-home pay figure, so you can see what really lands in your bank account each week. Choose the adult minimum ($23.95/hr from 1 April 2026), the starting-out or training rate ($19.16/hr), the voluntary Living Wage ($28.95/hr), or a custom hourly rate, then set your hours per week, KiwiSaver contribution rate, student loan status, and tax code. The tool then works out PAYE, the ACC earners' levy (1.75%), KiwiSaver, and student loan repayments automatically. Results show your hourly rate, weekly take-home, fortnightly pay, and annual take-home, backed by a full weekly and annual breakdown of gross pay, each deduction, your effective tax rate, and the employer KiwiSaver contribution added on top of your wage. A comparison table lines up the starting-out, adult minimum, and Living Wage rates side by side at 40 hours a week so you can see the gap in net pay between them. Use it to budget on minimum wage, check what a pay rise or extra hours would add to your pocket, or compare offers at different rates. These are indicative estimates based on standard M tax code PAYE rules; your actual take-home may differ slightly depending on your tax code, other income, or IETC eligibility.

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Updated April 2026 Rates effective 1 April 2026. PAYE 2026/27 brackets. ACC 1.75%. KiwiSaver 3.5% default.

1. Wage Rate

Wage type

Custom hourly rate

$/hr

Hours per week

hrs/wk

2. Deductions

KiwiSaver employee rate

Student loan?

Tax code

Your Take-Home Pay

Hourly Rate

$23.95

Gross

Weekly Take-Home
$761.06
After all deductions

Fortnightly

$1522.11

Take-home

Annual Take-Home

$39,575

52 weeks

Weekly Breakdown

Gross weekly pay$958.00

PAYE income tax-$146.65

ACC earners levy (1.75%)-$16.77

KiwiSaver (employee)-$33.53

Student loan-

Weekly take-home$761.06

Effective tax rate (PAYE+ACC)17.1%

Employer KiwiSaver (3.5%)+$33.53/wk

Annual Summary

Gross annual$49,816

PAYE-$7,626

ACC levy-$872

KiwiSaver (employee)-$1,744

Student loan-

Annual take-home$39,575

Employer KiwiSaver (annual)+$1,744

Comparison at 40 Hours/Week

Rate	Hourly	Gross Weekly	Net Weekly	Net Annual	vs Adult Min

Summary: -

Minimum Wage Rates from 1 April 2026

Rate Type	Hourly	Weekly (40 hrs)	Annual
Adult minimum wage	$23.95	$958.00	$49,816
Starting-out / training	$19.16	$766.40	$39,853
Living Wage (voluntary)	$28.95	$1,158.00	$60,216

The adult minimum wage applies to all employees aged 16 and over not on the starting-out or training rate. It applies to every hour worked including training, trials, and inductions.

PAYE Tax Brackets (2026/27 Tax Year)

Income Range	Rate
$0 to $15,600	10.50%
$15,601 to $53,500	17.50%
$53,501 to $78,100	30.00%
$78,101 to $180,000	33.00%
$180,001+	39.00%

Unchanged from 2025/26. Introduced in Budget 2024 and fully effective from 1 April 2025.

KiwiSaver: 3.5% Default from April 2026

The default KiwiSaver contribution rate increased from 3% to 3.5% on 1 April 2026 for both employees and employers. At the adult minimum wage (40 hours), the employer contribution adds $1,744 per year to your retirement savings on top of your salary. You can apply to IRD via myIR for a temporary reduction back to 3% (no hardship test, lasts 3-12 months). The default will rise to 4% from 1 April 2028.

ACC Earners Levy (2026/27)

The ACC earners levy is $1.52 per $100 of liable earnings (excluding GST), which equals $1.75 per $100 including GST (1.75%). It is capped at maximum liable earnings of $156,641 and is automatically deducted as part of PAYE.

Student Loan Repayments

If you have a student loan, 12% is deducted on income above the annual threshold of $24,128 ($464/week). At the adult minimum wage ($49,816/year), this means approximately $3,083 per year, or about $59 per week.

Related Calculators

Sources: Employment New Zealand minimum wage (employment.govt.nz). IRD tax rates for individuals (ird.govt.nz). Accident Compensation (Earners' Levy) Regulations 2025 (legislation.govt.nz). KiwiSaver Act 2006 as amended. Living Wage Movement Aotearoa NZ.

This calculator provides indicative estimates using standard M tax code PAYE rules. Actual take-home may vary by tax code, secondary income, and IETC eligibility. Use IRD's PAYE calculator for definitive payroll figures.