Net pay after PAYE, ACC, KiwiSaver, and student loan.
Net take-home pay
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PAYE income tax
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ACC levy
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KiwiSaver
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Student loan
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Your breakdown
Updates live as you type
Item
Amount
Worked example
Take an $80,000 salary with a 3 percent KiwiSaver contribution and no student loan. PAYE income tax on $80,000 across the 2025-26 bands works out to $16,278. The ACC earners levy is 1.67 percent on earnings up to the cap, which on $80,000 is $1,336. Your KiwiSaver contribution at 3 percent is $2,400, taken from your pay. With no student loan, those three deductions add up to $20,014.
Subtracting them from the $80,000 gross leaves a net take-home pay of $59,987 a year, or about $1,154 a week. Remember your employer adds at least another 3 percent, around $2,400, into your KiwiSaver on top of the salary, so it is not deducted from this figure. If you were also repaying a student loan, a further 12 percent would come off the income above the repayment threshold.
How it is calculated
Take-home pay starts from gross salary and removes the things your employer withholds before paying you. PAYE income tax is the progressive 10.5 to 39 percent calculation on the full salary. The ACC earners levy is a flat 1.67 percent on wages up to an annual cap of $152,790, so it stops growing above that ceiling. KiwiSaver is your chosen contribution rate of 3, 4, 6, 8, or 10 percent of gross pay, deducted at source. A student loan adds 12 percent on every dollar earned above roughly $24,128 a year. The employer KiwiSaver contribution of at least 3 percent is paid on top of your salary, not out of it, so it never appears as a deduction here.
Frequently asked questions
What is deducted from my NZ pay?
PAYE income tax, the ACC earners levy (1.67% up to the cap), your KiwiSaver contribution (3% to 10% if enrolled), and student-loan repayments (12% above the threshold) come out of gross pay. Your employer also adds at least 3% KiwiSaver on top, which is not part of your salary.
What are the PAYE income tax rates for 2025-26?
For the 2025-26 year, IRD applies five progressive tax bands: 10.5% on the first $14,000, 17.5% from $14,001 to $48,000, 30% from $48,001 to $70,000, 33% from $70,001 to $180,000, and 39% on income above $180,000. These rates apply to individual employees paid through PAYE and have not changed from the prior year.
How does KiwiSaver affect take-home pay?
If you are enrolled in KiwiSaver, your chosen contribution rate (3%, 4%, 6%, 8%, or 10%) is deducted directly from your gross pay before you receive it. Your employer must also contribute at least 3% on top of your salary, and the government adds a member tax credit of up to $521 per year if you contribute at least $1,042 yourself. The employer and government contributions do not reduce your take-home pay.
When do student loan repayments apply?
If you have a New Zealand student loan and earn above the repayment threshold (around $24,128 a year for the 2025-26 year), your employer deducts 12 cents for every dollar earned above that threshold via PAYE. Repayments stop once the loan is fully paid. Interest-free status applies while you remain a NZ tax resident; overseas-based borrowers are charged interest by IRD.