PAYE calculator — take-home pay in New Zealand
Take-home pay after PAYE, the ACC earners' levy, KiwiSaver and student loan — including the levy that PAYE-only calculators leave out.
Covers 2026-27 tax year · rates as at 2026-04-01
Take-home pay
Estimate$63,103
22.8% in tax and levies against a 33.0% marginal rate
- PAYE
- $17,928
- ACC earners' levy
- $1,419.50
- KiwiSaver
- $2,550.00
| Gross salary | $85,000 |
|---|---|
| PAYE | -$17,928 |
| ACC earners' levy | -$1,419.50 |
| KiwiSaver at 3% | -$2,550.00 |
| Take-home | $63,103 |
- The ACC earners' levy is charged on top of PAYE at 1.67% of liable earnings, capped at $152,790. A PAYE-only figure overstates your take-home.
- Your employer also contributes 3%, but ESCT is deducted from it first, so about $1,785 of the $2,550 reaches your account.
On $85,000 the ACC earners' levy adds about $1,420 on top of PAYE, which is why a tax-only figure always overstates what lands in your account.
How this is calculated
How this is calculated
The ACC levy is not income tax
It is charged at 1.67% of liable earnings up to $152,790, separately from PAYE and on its own base. On $85,000 that is about $1,420 a year that a PAYE-only calculation simply misses.
ACC = 1.67% × min(salary, 152,790)Bands are marginal, and there are five of them
The first $15,600 is taxed at 10.5%, then 17.5% to $53,500, 30% to $78,100, 33% to $180,000 and 39% above. A salary of $85,000 pays the 33% rate only on the amount above $78,100.
Your employer contributes, but ESCT takes a cut
The compulsory 3% employer contribution is taxed at your ESCT rate before it reaches your account, so on $85,000 roughly $1,760 of the $2,550 arrives. Nobody advertises the difference.
employer net = 3% × salary × (1 − ESCT rate)Worked example: $85,000 salary with 3% KiwiSaver and no student loan
| Salary | $85,000 |
|---|---|
| KiwiSaver | 3% |
| Student loan | No |
| ACC levy | about $1,420 |
|---|---|
| KiwiSaver | $2,550 |
| Top rate paid | 33% above $78,100 |
Adding a student loan takes another 12% of everything above $24,128 — roughly $7,300 a year at this salary, which dwarfs the KiwiSaver deduction.
What this assumes
- An M tax code with no secondary income.
- Salary or wages only, not self-employment.
- A full tax year of earnings.
- No Working for Families or other credits.
Where this commonly goes wrong
- A secondary job uses an SB, S, SH, ST or SA code that taxes every dollar at a flat rate, which frequently over-deducts and is only corrected at the end of the year.
- Student loan repayments are 12% of everything above $24,128 and are collected regardless of the balance, so they are unaffected by how much you still owe.
- Contractors on schedular payments have tax withheld but no ACC levy deducted at source — the levy arrives separately as an invoice.
Questions
What is my take-home pay on $85,000?
PAYE runs at 10.5% to $15,600, 17.5% to $53,500, 30% to $78,100 and 33% above, plus about $1,420 of ACC levy and $2,550 of KiwiSaver at 3%. The levy is what most calculators leave out.
What is the ACC earners' levy?
A compulsory 1.67% charge on liable earnings up to $152,790, funding cover for non-work injuries. It is deducted from your pay alongside PAYE but is not income tax, and it does not appear in the tax tables.
How much KiwiSaver should I contribute?
At least 3% to secure the compulsory 3% employer contribution, and roughly $1,043 a year to capture the full government contribution. Above that the choice is a normal saving decision.
Does my employer really contribute 3%?
Yes, but ESCT is deducted from it first. On $85,000 the gross employer contribution is $2,550 and roughly $1,760 reaches your account, depending on your ESCT rate.
How much is my student loan repayment?
12% of every dollar above $24,128 a year. On $85,000 that is roughly $7,300, deducted through PAYE regardless of how large or small your remaining balance is.
Why is my second job taxed so heavily?
Secondary income uses a flat-rate code chosen from your expected total income, so it does not get the benefit of the lower bands twice. It commonly over-deducts and is squared up at the end of the tax year.
Related tools
Sources
General estimate based on published Inland Revenue rates for 2026-27 tax year. Not tax advice. Confirm your position with IR or a qualified adviser.
T1