Official Sources
This list is generated, not maintained by hand
The citations below are rendered from the same file the calculator reads its rates from. A source cannot appear here without being in use, and a source in use cannot be missing from this page, because the build fails if one is left out.
Inland Revenue
Tax rates, tax codes, the ACC earners' levy, KiwiSaver, ESCT and student loan repayments. The specification is the document payroll software is built against.
- IRD. Tax rates for individuals
https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals
- IRD. What tax code should I use
https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/what-tax-code-should-i-use
- IRD. ACC earners' levy rates
https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-earners-levy-rates
- IRD. Student loan repayments
https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages
- IRD. Student loan interest and fees
https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/student-loan-interest-and-fees
- IRD. Employer contributions to KiwiSaver
https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/employer-contributions-to-kiwisaver-and-complying-funds
- IRD. KiwiSaver changes
https://www.ird.govt.nz/kiwisaver-changes
- IRD. Joining KiwiSaver as an employee
https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/joining-kiwisaver/joining-kiwisaver-as-an-employee
- IRD. Getting the KiwiSaver government contribution
https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/growing-my-kiwisaver-account/getting-the-kiwisaver-government-contribution
- IRD. Taking a savings break
https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/taking-a-savings--break
- IRD. Changing my KiwiSaver contribution rate
https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/changing-my-kiwisaver-contribution-rate
- IRD. Employer superannuation contribution tax
https://www.ird.govt.nz/employing-staff/deductions-from-income/employer-superannuation-contribution-tax-esct
- IRD. How your KiwiSaver income is taxed
https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/taxing-kiwisaver-income
- IRD. New Zealand resident individuals' portfolio investment entity income
https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/nz-residents
- IRD. Information for resident individuals who invest in PIEs (IR855)
https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir800---ir899/ir855/ir855.pdf
- IRD. Independent earner tax credit
https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/independent-earner-tax-credit-ietc
- IRD. Payroll giving
https://www.ird.govt.nz/employing-staff/deductions-from-income/payroll-giving
- IRD. Taxing holiday pay
https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-holiday-pay
- IRD. Work out and declare my tax rate for schedular payments
https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments/work-out-and-declare-my-tax-rate-for-schedular-payments
- IRD. Tax rate notification for contractors (IR330C)
https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir300---ir399/ir330c/ir330c-2024.pdf
- IRD. Payroll calculations and business rules specification
https://www.ird.govt.nz/-/media/project/ir/home/documents/digital-service-providers/software-providers/payroll-calculations-business-rules-specifications/payroll-calculations-and-business-rules-specification.pdf
- IRD. Payroll giving as an employee
https://www.ird.govt.nz/roles/employees/payroll-giving-as-an-employee
- IRD. Deductions from salary and wages
https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages
- IRD. How we work out your paid parental leave entitlement
https://www.ird.govt.nz/paid-parental-leave/working-out-your-entitlement/employees
- IRD. Choosing the right tax codes when on paid parental leave
https://www.ird.govt.nz/paid-parental-leave/tax-codes
- IRD. KiwiSaver and paid parental leave
https://www.ird.govt.nz/paid-parental-leave/kiwisaver
- IRD. Family tax credit
https://www.ird.govt.nz/working-for-families/types/family-tax-credit
- IRD. In-work tax credit
https://www.ird.govt.nz/working-for-families/types/in-work-tax-credit
- IRD. Individual income tax return (IR3)
https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3
Employment New Zealand
The minimum wage, the Holidays Act 2003, wage deductions and parental leave. These are administered separately from the tax system, which is why they are not Inland Revenue sources.
- Employment NZ. Minimum wage rates
https://www.employment.govt.nz/pay-and-hours/pay-and-wages/minimum-wage/minimum-wage-rates-and-types
- Employment NZ. Annual holiday pay
https://www.employment.govt.nz/pay-and-hours/pay-and-wages/leave-and-holiday-pay/annual-holiday-pay
- Employment NZ. Final pay
https://www.employment.govt.nz/pay-and-hours/pay-and-wages/final-pay
- Employment NZ. Deductions and premiums
https://www.employment.govt.nz/pay-and-hours/pay-and-wages/deductions
- Employment NZ. Public holiday pay
https://www.employment.govt.nz/pay-and-hours/pay-and-wages/leave-and-holiday-pay/public-holiday-pay
- Employment NZ. Public holidays and anniversary dates
https://www.employment.govt.nz/leave-and-holidays/public-holidays/public-holidays-and-anniversary-dates
- Employment NZ. Parental leave payments
https://www.employment.govt.nz/pay-and-hours/pay-and-wages/leave-and-holiday-pay/parental-leave-payments
ACC
Weekly compensation, which is what the earners' levy funds. ACC administers the entitlement; Inland Revenue collects the levy that pays for it.
- ACC. Calculating weekly compensation for employees
https://www.acc.co.nz/im-injured/financial-support/weekly-compensation/calculating-weekly-compensation-for-employees
Statistics New Zealand
Average and median earnings. These are survey measurements rather than statutory figures, and the two series come from different surveys on different dates.
- Stats NZ. Labour market statistics, March 2026 quarter
https://www.stats.govt.nz/information-releases/labour-market-statistics-march-2026-quarter
- Stats NZ. Labour market statistics income, June 2025 quarter
https://www.stats.govt.nz/information-releases/labour-market-statistics-income-june-2025-quarter
How to check a figure yourself
- Find the page carrying the figure. Every page lists the sources it drew on in its sidebar, so you do not have to guess which of the list above applies.
- Open that source and find the row for the 2026–27 tax year, 1 April 2026 to 31 March 2027. Rate pages usually publish several years at once, and taking the wrong row is the most common way to conclude a correct figure is wrong.
- If the two disagree, tell us. Send the page address, the figure shown and the source row to corrections@payecalculatornz.co.nz. The editorial policy covers what happens next.
Not affiliated with any of these organisations
PAYE Calculator NZ is independent. Inland Revenue, Employment New Zealand and Statistics New Zealand are cited here as the publishers of the figures this site uses. They do not endorse, review or operate this site, and linking to them implies no relationship.
Related
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- editorial policyWhy only primary sources are used
- disclaimerWhat the figures are not