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Social security in New Zealand 2026
New Zealand funds welfare from general taxation: employees pay no social security contributions at all — only the accident-compensation Earners' levy of about 1.4% of pay, capped around NZD 142,000 of earnings.
Retirement saving is the voluntary KiwiSaver scheme: contribute 3.5% (the new 2026 default), 4% or more of pay, with the government adding up to NZD 260.72 a year.
At a glance
- top rate
- ≈1.4% accident levy (capped)
- entry band
- From the first dollar of earnings
- tax year basis
- 1 April – 31 March, through payroll
- filing deadline
- Handled by the employer
- residency basis
- Levies attach to New Zealand earnings
- regime flag
- KiwiSaver default 3.5% from 1 April 2026 (4% from 2028); opt-outs and reductions available
Rates
What comes out of pay (2026/27)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Social security contributions — none exist |
| ≈1.4% | Earnings up to ≈ NZD 156,641 (2024/25 parameters) | Accident compensation Earners' levy — covers non-work injuries |
| 3.5% default (choice of 3–10%+) | Gross pay | KiwiSaver voluntary retirement saving — employer matches at 3.5% default |
| NZD 0.25 per NZD 1 | Member contributions | Government KiwiSaver top-up, max NZD 260.72 a year (income under NZD 180,000) |
Thresholds & allowances
- Levy earnings cap≈ NZD 156,641
2024/25 maximum leviable earnings; adjusted annually by regulation
- KiwiSaver opt-down3% floor
Members can apply to stay at 3% temporarily (3–12 months, renewable) after the 2026 default rise
- State pensionFrom age 65
New Zealand superannuation is universal and taxable — no contribution record required
Residency
Residency trigger
The Earners' levy is withheld through payroll on wages and self-employment income alike; employers pay separate work-injury levies by industry.
Non-resident treatment
No totalization framework is needed — there are no contributions to coordinate; foreign workers pay the levy on New Zealand earnings like locals.
Notes
- The self-employed pay the same Earners' levy (minimum liable earnings around NZD 44,250) plus industry-rated work levies.
- KiwiSaver contributions are not tax-deductible; employer contributions face their own contribution tax.
- The working safer levy (8 cents per NZD 100) sits on employers and the self-employed.
- Employer-side levies and superannuation contribution taxes are outside this page's scope.
FAQ
What social charges do employees pay in New Zealand?
None — no social security contributions exist; only the accident-compensation levy of roughly 1.4% of pay (capped near NZD 142,000) is withheld.
How does KiwiSaver work?
It's voluntary: from April 2026 the default is 3.5% of pay from you and your employer (rising to 4% in 2028), with a government top-up of NZD 0.25 per dollar you contribute, capped at NZD 260.72 a year.
Figures: tax year 2026/27 (April–March), compiled from public sources. Not tax advice.