Country Payroll Guide New Zealand
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- Date format
- New Zealand dollar ($)
- the standard rate is 15%
- Minimum Employer Contribution (Kiwisaver)
- Minimum Employer Contribution (Kiwisaver) - 3%
- Total Employment Cost
- Total Employment Cost - 3%
- Minimum 3% Kiwisaver
- Minimum 3% Kiwisaver - 3% to 10%
- Total Employee Cost
- Total Employee Cost - 3% to 10%
- Minimum Wage
- The minimum wage in New Zealand is 20 NZD per hour.
- Payroll Cycle
- 13th Salary
Not required by law.
- Employee Income Tax (1)
- 0 - 14,000 NZD - 10.5%
- Employee Income Tax (2)
- 14,001 NZD - 48,000 NZD - 17.5%
- Employee Income Tax (3)
- 48,001 NZD - 70,000 NZD - 30%
- Employee Income Tax (4)
- 70,001 NZD - 180,000 NZD - 33%
- Employee Income Tax (5)
- Over 180,000 NZD - 39%
- General Working Hours
40 hours per week.
No legal requirement for additional payment. Terms are usually agreed on the labor contract.
- Paid Time Off
At least 4 weeks. Some employees get 8% holiday pay instead.
- Public Holidays
10 public holidays.
- Sick Days
- Maternity Leave
- Paternity Leave
1 week unpaid leave after 6 months of employment and 2 weeks of unpaid leave after 12 months of employment. Leave can be taken any time within the period of 21 days before or after the birth.
- Other Leave
Special Leave: 10 days of unpaid leave are given for pregnancy-related appointments.
- Termination Process
Appropriate reason required; process includes fixed-term agreements.
- Notice Period
2 – 4 weeks depending on the role.
- Probation Period
- Employment Visa
Temporary work visas allow employment for 1 – 5 years.