New Zealand · 2025/26 tax year
PayRise NZ

Calculate exactly how much of your pay rise lands in your bank account after PAYE, KiwiSaver, ACC and Student Loan deductions.

Every pay rise in New Zealand is affected differently depending on your income, KiwiSaver contribution rate and whether you have a student loan. Here's a simple explanation of each deduction.

1

Current Salary

New annual salary: $70,000

2

Deductions

ACC earner levy (1.67%) is always applied on salary up to $152,790.

Your Pay Rise: Gross vs Take-Home

Gross Rise
$5,000/yr
Annual increase
Extra Take-Home
$2,642/yr
Annual after deductions
Extra Per Week
$50.80
Take-home increase
You Keep
53c
of every $1 earned
Extra per fortnight$101.60
Extra per month$220.13

Full breakdown

Click a slice or legend item to see its share of your gross salary.

Take-home (net)$47,65668.1% of gross
  • Gross salary$70,000

Take-home comparison

Current Take-home$45,014
After Pay Rise$47,656

Why isn't my take-home pay the same as my pay rise?

A pay rise is calculated on your gross salary, but several deductions are taken out before the money reaches you. Here is what each one does in plain English.

PAYE (Income Tax)

Pay As You Earn tax is deducted by your employer before your salary reaches your bank account. It is calculated using New Zealand's progressive tax brackets, which means the more you earn, the higher the rate of tax on the top portion of your income.

KiwiSaver

Your chosen KiwiSaver contribution rate (commonly 3%, 4%, 6%, 8% or 10%) comes straight out of your gross pay before you receive it. While it reduces your take-home pay today, it goes into your personal retirement savings account.

Student Loan

If you have a New Zealand student loan and earn above the repayment threshold, 12% of every dollar over that threshold is deducted from your pay. This is on top of PAYE and also reduces the amount that lands in your bank account.

ACC (Earner Levy)

The ACC Earners' Levy covers New Zealand's accident insurance scheme. It is a small percentage of your earnings up to a yearly maximum and is automatically deducted from your pay.

Bonus & employer contributions

The hidden parts of your package.

One-off bonus

See exactly where a lump-sum bonus goes. Taxed on top of your current salary at your marginal rate.

$
Annual take-home
$47,656
+$2,642 extra vs salary only
Salary only$45,014
Salary + bonus$47,656
Net in your bank
$2,642
53c of every $1
PAYE (marginal)
$1,500
30.0%
KiwiSaver
$175
3.5%
ACC + Student Loan
$684
13.7%
Net $2,642PAYE $1,500KiwiSaver $175ACC $83.50Student loan $600

Employer contributions

Most people underestimate this. Your employer's KiwiSaver contribution has ESCT (tax) taken out before it lands in your fund.

$

Health insurance, extra super, allowances, etc.

Employer KiwiSaver
$1,950
3.0% of salary
ESCT withheld
$585
30.0% tier
Net into KiwiSaver
$1,365
Lands in your fund
Total package value
$66,365
+2.1% on top of salary

How this works: Your employer pays $1,950 per year into KiwiSaver on top of your salary. ESCT (Employer Superannuation Contribution Tax) at 30.0% is deducted first, so $1,365 actually lands in your fund. Combined with other benefits, your true annual package is $66,365.

Frequently asked questions

Common questions about why your take-home pay changes differently after a pay rise.

A pay rise is calculated on your gross salary, before any deductions. PAYE tax, KiwiSaver, ACC and student loan are all worked out on your new, higher salary, so each deduction usually increases too. What is left after those deductions is your take-home increase.
New Zealand uses progressive PAYE brackets. As your income moves into higher brackets, the dollars in those brackets are taxed at a higher rate. A pay rise can push some of your income into the next bracket, which means a larger share of the rise goes to PAYE.
Your KiwiSaver contribution is a percentage of your gross pay. When your salary goes up, the dollar amount you contribute also goes up. That means part of your rise is automatically directed into retirement savings rather than your bank account.
Yes. If you have a New Zealand student loan, 12% of every dollar you earn above the repayment threshold is deducted. A higher salary means more of your income is above that threshold, so your student loan repayments increase and your net pay rise is smaller.
The ACC earner levy is a small percentage of your earnings that funds New Zealand's accident insurance scheme. It is deducted automatically from your pay up to a yearly maximum. It applies to salary and most lump-sum payments too.
Bonuses are usually taxed at your marginal tax rate because they sit on top of your regular salary. That often means a higher percentage of a bonus goes to PAYE than your usual pay. The calculator breaks this down so you can see the net amount.
ESCT stands for Employer Superannuation Contribution Tax. Your employer's KiwiSaver contribution is taxed before it reaches your fund. The ESCT rate depends on your total salary plus the employer contribution, so a higher salary can move you into a higher ESCT tier.
The calculator uses current New Zealand PAYE brackets, ACC levy rates and student loan settings to give a close estimate. Actual pay slips may vary slightly depending on your employer's payroll system, tax code, timing, and any other deductions.