How to read your payslip in New Zealand

Your payslip shows how your pay was worked out. Checking it each payday, especially in a new job, is the easiest way to catch mistakes early.

ManyJobs guide · Checked against official sources on 3 November 2026 · General information, not tax, legal or immigration advice.

Payslips look different from one employer to another, but most contain the same building blocks. Employers must keep accurate wage, time, holiday and leave records, and you are entitled to see your own records on request. Most employers give you a payslip each pay, on paper or through a payroll app.

The top section: who, when and how much

Check your name, the pay period dates, the pay date, your tax code and your IRD number (or part of it). The gross pay is the total you earned before deductions. The net pay is what is paid into your bank account after deductions. If your tax code is ND (no declaration), you are being taxed at 45 percent; give your employer a completed IR330 tax code declaration as soon as possible. Our guide to IRD numbers and tax codes explains the codes.

Earnings lines

• Ordinary hours: the hours you worked at your normal rate. Compare them with your roster or timesheet.
• Penal rates or allowances: some agreements pay extra for weekends, nights, public holidays or certain tasks.
• Public holiday pay: if you worked on a public holiday that would otherwise be a working day, you should see at least time and a half, and an alternative day added to your balance.
• Annual leave or sick leave taken: shown as hours or days paid from your balance.
• Holiday pay (8 percent): if you are paid "pay as you go" holiday pay, it must be shown as a separate line.

Deductions

• PAYE: income tax, calculated from your tax code. It includes the ACC earners' levy, which funds accident cover, although some payslips show this separately.
• KiwiSaver employee contribution: a percentage of gross pay, 3.5 percent by default from 1 April 2026 unless you have chosen another rate. See KiwiSaver when you start a new job.
• Student loan: if your tax code includes SL, repayments are deducted once your pay is above the repayment threshold.
• Other deductions: such as union fees, uniforms, staff purchases or child support. Your employer needs your written consent for most voluntary deductions.

Employer contributions

Many payslips also show your employer's KiwiSaver contribution and the employer superannuation contribution tax (ESCT) deducted from it. This money is paid into your KiwiSaver account, not your bank account, so it does not change your net pay.

Leave balances

Look for your annual leave and sick leave balances, and any alternative days owed for working on public holidays. In your first year, annual leave usually shows as building up, but you only become entitled to the full four weeks after 12 months. See annual leave, sick leave and public holidays.

A five-minute payday check

• Do the hours match your roster or timesheet, including any extra shifts?
• Is your hourly rate correct, and at least the current minimum wage?
• Is the tax code right for this job?
• Is KiwiSaver being deducted at the rate you chose, with an employer contribution?
• Are any deductions ones you agreed to?

If something looks wrong

Most payslip errors are simple mistakes, such as a missed shift or wrong tax code. Raise it politely and promptly with your manager or payroll, in writing if possible, and include the dates and hours concerned. Keep copies of your rosters and payslips. If the problem is not resolved, Employment New Zealand provides free information and can help with unpaid wages or holiday pay. You can also check your income and deductions in your myIR account with Inland Revenue.