NZ
New Zealand: Payroll & Employment Facts
Verified statutory employment facts for New Zealand, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the New Zealand employer-of-record guide and the New Zealand country hub.
What is the minimum wage in New Zealand?
| National minimum wage |
$23.95 / hour
|
|---|---|
| Next review date |
Not available
|
What employer social contributions apply in New Zealand?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
0.00%
|
|---|---|
| Pension |
3.00%
|
| Healthcare |
0.00%
|
| ACC Work Levy |
0.63%
|
| Annual contribution ceiling |
142,284 NZD
|
| Total employer burden |
4.10%
|
What notice and leave rules apply in New Zealand?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 0+ months | 4 weeks |
Checked 2026-06-06
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
20 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
12 days
|
Is 13th-month pay required in New Zealand?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
|
|---|---|
| Profit sharing required |
No
|
| Holiday bonus required |
No
|
How is severance calculated in New Zealand?
| Statutory severance |
New Zealand has no statutory formula for redundancy or severance pay. An employee is only entitled to redundancy compensation if it is explicitly included in their employment agreement.
|
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