METHOD AND SOURCES

How the estimate is built

This page explains the public rates and simplifying assumptions behind the Younivi take-home pay calculator. It is an educational estimate, not a payslip or personalised tax advice.

Rates used

• PAYE uses the progressive individual income-tax bands for the 2026–27 tax year.
• The ACC earners’ levy uses 1.75% on earnings up to the published annual maximum of $156,641.
• KiwiSaver uses the employee contribution choices shown in the calculator, with 3.5% as the default from 1 April 2026.
• Student-loan repayments use 12% of salary above the annual threshold shown in the rate card.
• The independent earner tax credit is optional and is modelled from the published maximum, thresholds and abatement rate.

Calculation order

The calculator annualises the entered gross salary, calculates progressive PAYE, applies the ACC cap, then subtracts optional KiwiSaver and student-loan deductions. IETC, when selected, reduces the annual tax estimate. The selected display frequency divides the annual result into weekly, fortnightly, monthly or annual figures.

Sources

• IRD tax rates for individuals
• IRD ACC earners’ levy rates
• IRD KiwiSaver employee contributions
• IRD student-loan salary and wage repayments
• IRD independent earner tax credit

Refresh note. Rates are checked and stored in rates.json. If an official threshold or rate changes, the data file and this page should be reviewed together.