Checked 6 October 2026. If you work in New Zealand on a working holiday or student visa, confirm the work conditions printed on your own visa before taking a job. This guide covers the current minimum wage, IRD numbers and PAYE. The amounts below are in New Zealand dollars and are before tax.
New Zealand minimum wage rates in 2026
From 1 April 2026, the adult minimum wage is NZ$23.95 per hour. The starting-out and training rates are NZ$19.16 per hour, but those lower rates apply only when the legal eligibility conditions are met. Being young or new to a job does not, by itself, make every worker eligible for a lower rate. Check the current rates and conditions on Employment New Zealand.
At the adult minimum wage, 40 hours × NZ$23.95 = NZ$958 gross per week. At 30 hours, gross pay is NZ$718.50. These are examples, not a promise of available hours or take-home pay. Your net pay depends on your tax code and other applicable deductions. Use Inland Revenue's PAYE calculator for an estimate tailored to you. We do not convert these amounts to another currency because exchange rates change.
Migrant workers have the same minimum employment rights as New Zealand workers. If you believe you are being underpaid or exploited, see Employment New Zealand's advice and reporting options.
IRD number, tax code and PAYE
An IRD number identifies you for New Zealand tax purposes. Applying for one is free. When you start employment, give your employer your IRD number and a completed IR330 tax code declaration so they can use the correct tax code. Without an IRD number or the required declaration, a high non-declaration rate may be deducted. See Inland Revenue's guidance on when you need an IRD number and tax codes. Keep your IRD number private; share it only where needed.
PAYE (Pay As You Earn) is the system under which employers deduct tax from wages. Check the hours, gross pay, deductions and net pay on your payslip. Whether you need to file anything or receive a refund depends on your circumstances; a refund is not automatic. Inland Revenue explains how salary and wage income is taxed.
Student visa work hours: check the actual visa
For eligible student visas, the permitted in-study work hours increased from 20 to 25 per week on 3 November 2025. An older visa that states 20 hours did not automatically become a 25-hour visa. You may need to apply to vary its conditions. Whether you can work at all, and whether full-time work during holidays is permitted, also depends on your visa. Read your eVisa together with Immigration New Zealand's guidance.
Before you accept a job
- Check your visa's work conditions, including any hours or employer restrictions.
- Get an IRD number and give your employer the correct IR330 tax code declaration.
- Read the employment agreement, including pay, hours, leave and other terms.
- Check each payslip against the hours you worked.
- Recheck official minimum wage and tax information when you begin work; rates can change.
This article was prepared with AI assistance using the official sources linked above. It is general information, not personalised tax, legal or immigration advice. For individual circumstances, ask Inland Revenue, Immigration New Zealand, Employment New Zealand or an appropriately qualified adviser.