New Zealand has two separate things that people call parental leave. One is time off work, which your employer has to give you. The other is paid parental leave payments, which come from Inland Revenue, not your employer. This guide covers both.
Paid parental leave at a glance
| Question | Answer |
|---|---|
| How long are payments? | Up to 26 weeks, in one continuous block |
| Maximum weekly payment | $811.05 before tax (1 July 2026 to 30 June 2027) |
| Minimum for self-employed | $239.50 a week before tax |
| Who pays it | Inland Revenue |
| Is it taxed? | Yes. PAYE comes out of each payment |
| Preterm babies | Up to 13 extra weeks if born before 36 weeks' gestation |
How much paid parental leave is
For employees, the weekly payment is the higher of your ordinary weekly pay and your average weekly income, up to the maximum.
- Ordinary weekly pay is used if you work regular hours. It's based on your weekly, fortnightly or monthly pay.
- Average weekly income is used if your pay varies. Inland Revenue looks at the 52 weeks before the due date, picks the 26 weeks you earned the most, and averages them.
The maximum went up on 1 July 2026, in line with average weekly earnings.
| Period | Maximum a week | Self-employed minimum a week |
|---|---|---|
| 1 July 2026 to 30 June 2027 | $811.05 | $239.50 |
| 1 July 2025 to 30 June 2026 | $788.66 | $235.00 |
All of these are before tax.
Worked examples
- You earn $600 a week. That's under the maximum, so you get $600 a week. Over 26 weeks that's $15,600 before tax.
- You earn $1,000 a week. That's over the maximum, so you get $811.05 a week. Over 26 weeks that's $21,087.30 before tax.
Anyone earning more than about $42,175 a year ($811.05 × 52) gets the maximum. Someone on the adult minimum wage working 40 hours earns $958 a week, so they get the maximum too.
Self-employed
If you're self-employed, your payment is based on your net self-employed income. That's your turnover less expenses, before tax. You can use the last 12 months divided by 52, or the last 6 months divided by 26, whichever is higher. If that comes to less than $239.50 a week, or you made a loss, you get the minimum of $239.50.
Who qualifies for payments
To get paid parental leave you need to have averaged at least 10 hours of work a week over any 26 of the 52 weeks before your baby's due date, or before you became the child's primary carer.
Only one person can get the payments at a time. If you're eligible, you can transfer some or all of the payments to your partner, as long as they meet the work test too.
Time off work: primary carer leave
Separate from the payments, your employer has to give you unpaid time off. Primary carer leave is up to 26 weeks in one continuous block. To get it, you need to have:
- worked for the same employer for at least 6 months in a row, and
- averaged at least 10 hours a week in the 6 months before the due date or before you became the primary carer.
You can start primary carer leave up to 6 weeks before the due date. For a birth, ask your employer in writing at least 3 months before the due date.
After primary carer leave you may be able to take extended leave, which is usually unpaid. With 12 months' service you can take up to 52 weeks in total, less any primary carer leave. With 6 months' service it's up to 26 weeks. Couples can share it.
Partner's leave
The other parent can take partner's leave. It's unpaid.
- 1 week if they've worked for their employer for at least 6 months, averaging 10 hours a week
- 2 weeks if they've worked there for at least 12 months, averaging 10 hours a week
It can start any time from 21 days before the due date to 21 days after the birth. You can't get paid parental leave payments while on partner's leave, although some employers pay their staff for it anyway.
Partner's leave is separate from annual leave and sick leave, so it doesn't use those up.
Tax on paid parental leave
Paid parental leave is taxable just like wages. Inland Revenue takes PAYE out of each payment. If it's your main income, you use a main tax code. If you're also getting other pay at the same time, such as an employer top-up, use a secondary code for the smaller income. The 2026–27 tax brackets explain the rates.
Common questions
How many weeks of paid parental leave do you get in NZ?
Up to 26 weeks of payments, in one continuous block. Parents of babies born before 36 weeks' gestation can get up to 13 extra weeks.
What is the maximum paid parental leave rate in 2026?
$811.05 a week before tax, from 1 July 2026 to 30 June 2027. It was $788.66 before that.
Is paid parental leave 100% of my pay?
It's the higher of your ordinary weekly pay and your average weekly income, capped at $811.05 a week before tax. If you earn less than the cap, it matches your pay.
Can self-employed people get paid parental leave?
Yes, if they meet the work test. The minimum for self-employed people is $239.50 a week before tax.
Is partner's leave paid?
No. Partner's leave is 1 or 2 weeks of unpaid leave. Some employers choose to pay it.
Sources: Inland Revenue, Employees: how we work out your entitlement, Self-employed people: how to work out your entitlement and Tax codes for paid parental leave; Employment New Zealand, Parental leave payments, Parental leave payments to increase from 1 July, Primary carer leave, Extended leave and Partner's leave. Checked October 2026. General information, not legal or tax advice.