Starting work in New Zealand: IRD number, tax code, employment agreement, minimum wage, KiwiSaver and leave
Before you start work in New Zealand, get an IRD number and give your employer an IR330 form with your tax code. Every employee must have a written employment agreement, and pay cannot be below the minimum wage. New Zealand citizens and permanent residents are usually enrolled in KiwiSaver automatically when they start a new job. Annual leave, sick leave and public holidays have legal minimums, and there are free official services for unpaid wages, disputes, work injuries and job loss.
What do I need before I start?
Apply for an IRD number
Get an IRD number first; without one, your income is taxed at the highest rate.
Tax codes and your end-of-year tax refund or bill
Give your employer an IR330 form with the right tax code.
What are the rules on employment agreements and pay?
Minimum wage and employment agreements
You must have a written employment agreement, and pay cannot be below the minimum wage.
- Adult minimum wage: NZ$23.95 an hour (before tax), or NZ$958 for a 40-hour week; applies from 1 April 2026↗
- Written employment agreement: Every employee must have one. An employer who does not provide one can be given a NZ$1,000 infringement fee. The Employment Relations Authority (ERA) can also order a penalty of up to NZ$10,000 for an individual employer and up to NZ$20,000 for a company↗
- Trial period limit: No more than 90 calendar days. It can only be used for new employees who have not worked for that employer before, and it must be at the very start of the job↗
KiwiSaver retirement savings
Eligible employees are usually enrolled in KiwiSaver automatically when they start a new job.
- Automatic enrolment: If you are eligible, start working for a new employer, and are aged 18 to 65↗
- Employee contribution rates you can choose: 3.5%, 4%, 6%, 8% or 10% of your pay before tax; if you do not choose, the default is 3.5%↗
- Minimum employer contribution: 3.5% (except where the employer already contributes for you to another superannuation scheme)↗
What leave do I get?
Annual leave, sick leave and public holidays
Annual leave, sick leave and pay for working on public holidays all have legal minimums.
- Annual holidays: At least 4 weeks of paid annual leave for every 12 months of continuous work↗
- Sick leave: 10 days of paid sick leave each year. Unused days can be carried over, up to a maximum of 20 days↗
- Who gets sick leave: You have worked for the same employer continuously for 6 months; or, over 6 months, you have worked an average of 10 hours a week, and at least 1 hour every week or at least 40 hours every month↗
- Pay for working on a public holiday: At least 1.5 times your normal pay (time and a half)↗
What if I am not paid, have a dispute, get hurt at work or lose my job?
Work disputes and unpaid wages
Raise a personal grievance with your employer within the time limit; free mediation is available.
- Time limit for a personal grievance: Within 90 days of the problem happening or of you finding out about it (whichever is later), raised with your employer. If you were dismissed, the 90 days start from the end of your employment.↗
- MBIE mediation (Employment Mediation Services): Free. It can be in person, by video or by phone, and usually takes about 3 hours.↗
- Employment New Zealand phone: 0800 20 90 20↗
Injured in an accident: ACC cover
If you are injured at work, your employer pays the first week and ACC pays after that.
Lost your job? Jobseeker Support explained
If you lose your job, check whether you can get Jobseeker Support.
- Age: 18 or older. If you have dependent children, 20 or older.↗
- Residence requirement: You must be a New Zealand citizen or hold a residence class visa. You must have lived in New Zealand for at least 2 years in a row since becoming a citizen or getting your residence visa. You must also be ordinarily resident in New Zealand.↗
Common questions
What do I need before I start work in New Zealand?
You need an IRD number and an IR330 tax code form for your employer, and you must have a written employment agreement. If you do not give an IR330: Your employer must take tax at the non-declaration rate of 45%. Written employment agreement: Every employee must have one. An employer who does not provide one can be given a NZ$1,000 infringement fee. The Employment Relations Authority (ERA) can also order a penalty of up to NZ$10,000 for an individual employer and up to NZ$20,000 for a company.
What is the minimum wage in New Zealand?
The minimum wage is an hourly rate before tax: Adult minimum wage: NZ$23.95 an hour (before tax), or NZ$958 for a 40-hour week; applies from 1 April 2026. Starting-out and training minimum wage: NZ$19.16 an hour (before tax), or NZ$766.40 for a 40-hour week.
How much annual leave and sick leave do I get?
The legal minimums are: Annual holidays: At least 4 weeks of paid annual leave for every 12 months of continuous work. Sick leave: 10 days of paid sick leave each year. Unused days can be carried over, up to a maximum of 20 days.
Will I be enrolled in KiwiSaver automatically when I start a job?
If you are eligible, usually yes. Who can join: New Zealand citizens and permanent residents who live or normally live in New Zealand. Automatic enrolment: If you are eligible, start working for a new employer, and are aged 18 to 65. Employee contribution rates you can choose: 3.5%, 4%, 6%, 8% or 10% of your pay before tax; if you do not choose, the default is 3.5%.
What can I do if my employer has not paid me?
Raise it with your employer first; if that does not work, free official mediation is available. Time limit for a personal grievance: Within 90 days of the problem happening or of you finding out about it (whichever is later), raised with your employer. If you were dismissed, the 90 days start from the end of your employment. MBIE mediation (Employment Mediation Services): Free. It can be in person, by video or by phone, and usually takes about 3 hours. Employment New Zealand phone: 0800 20 90 20.
Answers are based on the verified content of this page — the official source always prevails.
Which guides and official sources is this based on?
An IRD number is your personal tax number in New Zealand. You use it for all your tax matters, and it stays the same for life. You need one if you earn income in New Zealand. Applying is free. If you have just arrived on a visa, you can use the simpler 'new arrival' process and usually get your number within 2 days.
If you get wages, a benefit or a pension in New Zealand, you must tell the payer your tax code on an IR330 form. The payer uses this code to take tax from each payment. If you choose the wrong code, you may have to pay more tax at the end of the year, or you may get a refund. The tax year ends on 31 March. If tax has already been taken from all your income, Inland Revenue (IRD) works out your tax for you and sends you an income tax assessment. If you have income that has not been taxed, you must file an IR3 return yourself.
If you are an employee aged 16 or over and work in New Zealand, you must get at least the minimum wage for every hour you work. From 1 April 2026, the adult minimum wage is NZ$23.95 an hour (before tax). Every employee must have a written employment agreement. A 90-day trial period is only valid if it is written into the agreement and you signed the agreement before you started work.
KiwiSaver is New Zealand's voluntary, work-based retirement savings scheme. You save part of your pay before tax, and your employer and the government also add money to your account. You usually cannot take the money out until you are 65. You can take it out earlier in some cases, such as buying your first home. From 1 April 2026, the default contribution rate went up from 3% to 3.5%.
The Holidays Act 2003 sets the minimum leave for employees in New Zealand. After 12 months of continuous work for the same employer, you get at least 4 weeks of paid annual leave. After 6 months, you get 10 days of paid sick leave each year. If a public holiday falls on a day you would normally work, you get the day off with pay. If you work that day, you get at least time and a half, plus an extra day off. A new Employment Leave Act will not take effect until 6 August 2028. Until then, the current rules still apply.
If you have a problem with your employer, were dismissed unfairly, or are owed wages, talk to your employer first. Then use the free official services: Employment New Zealand's Early Resolution service and free MBIE mediation. To raise a personal grievance, you usually must tell your employer in writing within 90 days. If you cannot agree, you can apply to the Employment Relations Authority (ERA) for a decision. You can report problems with minimum wage, holiday pay and similar issues to the Labour Inspectorate. Migrant workers who are being exploited can call 0800 200 088.
If you are injured in an accident in New Zealand, ACC can help pay for your treatment. Examples are a fall, a sprain, a car crash or an injury at work. If you cannot work, you may also get payments for lost income. ACC is a 'no-fault' scheme. Everyone in New Zealand can apply, including visitors. Usually your doctor makes the claim for you.
Jobseeker Support is a weekly payment from Work and Income. It helps people who are looking for work, or who cannot work for now because of a health condition. You usually need to be 18 or older and a New Zealand citizen or residence class visa holder. You must also have lived in New Zealand for at least 2 years in a row since becoming a citizen or getting residence. You can apply online through MyMSD. While you receive the payment, you must meet obligations such as looking for work. You need to reapply every 26 weeks.
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The AI answers using this guide and official New Zealand government websites.