Working for Families is a set of payments for families raising children. Inland Revenue pays most of it. Work and Income pays it to some people on a benefit. There are four payments, and you can get one, some or all of them. The rates below apply for the 2026–27 tax year, from 1 April 2026 to 31 March 2027.
The four payments at a glance
| Payment | Full rate from 1 April 2026 | Who it's for |
|---|---|---|
| Family Tax Credit | $152 a week for the eldest child, $124 a week for each other child | Any eligible family, whatever its income source |
| In-Work Tax Credit | $147 a week for 1 to 3 children, plus $15 a week for each child after that | Families earning income from paid work |
| Minimum Family Tax Credit | Tops family income up to $703 a week after tax | Families on low wages who work set hours |
| Best Start | $77 a week per child | Families with a child under 3 |
Family Tax Credit
This is the main payment. You get the full amount if your family income is $44,900 or less.
| Child | Full rate a week | Full rate a year |
|---|---|---|
| Eldest child | $152 | $7,921 |
| Each other child | $124 | $6,454 |
A family with two children on $44,900 or less gets $14,375 a year. Paid weekly, that's $276.
In-Work Tax Credit
You can get this if you earn income from paid work. That includes wages, salary and self-employed income, even if the business makes a loss. Interest, dividends and rent alone don't count. You can't get it while you're on a main benefit.
From 1 April 2026 the government raised the maximum from $97 to $147 a week. That's $7,670 a year for 1, 2 or 3 children. Families with 4 or more children get $780 a year more for each extra child.
The increase is temporary. Inland Revenue says the rate goes back to $97 a week after 31 March 2027. It may drop back sooner if 91 petrol stays below $3 a litre for four weeks in a row.
Minimum Family Tax Credit
This tops up your income so your family gets at least $703 a week after tax, or $36,604 a year. It doesn't change with the number of children.
To get it:
- your family income after tax must be under $36,604 a year (about $43,044 before tax)
- you must earn salary or wages with tax taken out
- a single parent must work at least 20 hours a week
- a two-parent family must work at least 30 hours a week between them
Self-employed income doesn't qualify on its own. A change in your pay or hours can change what you're entitled to, so tell Inland Revenue straight away.
Best Start
Best Start pays up to $77 a week per child for their first 3 years. For a child born on or after 1 April 2026, it's income tested from birth. It reduces by 21 cents for every dollar of family income over $79,000. Our Best Start post covers the rules in detail, including the different rules for babies born before 1 April 2026.
How income reduces your payments
Once your family income goes over $44,900, Inland Revenue reduces your payments by 27.5 cents for every dollar over that amount. This is called abatement. It comes off the Family Tax Credit first. Anything left over comes off the In-Work Tax Credit.
Inland Revenue's own example: a family with three children earns $100,000. Their full Family Tax Credit is $20,829. The abatement is 27.5% of $55,100, which is $15,152.50. They get $5,676.50 for the year, or $109 a week.
Family income means your income and your partner's added together. Your children's income usually isn't counted.
Weekly amounts by income
These figures come from Inland Revenue's 2026–27 chart. They show the Family Tax Credit plus the In-Work Tax Credit, for a family in paid work with no shared care.
| Family income a year (before tax) | 1 child | 2 children | 3 children |
|---|---|---|---|
| Up to $44,900 | $299 | $423 | $547 |
| $59,001 to $60,500 | $216 | $340 | $465 |
| $74,001 to $75,500 | $138 | $261 | $385 |
| $89,001 to $90,500 | $58 | $182 | $306 |
| $99,501 to $101,000 | $3 | $127 | $250 |
Best Start and the Minimum Family Tax Credit are extra, if you qualify.
Who can get Working for Families
- You must be 16 or older.
- You must be the principal caregiver of a dependent child aged 18 or under. You don't have to be the child's parent.
- You must meet the residency rules. You must be a New Zealand resident and tax resident, and have lived here for 12 months in a row at some point. If you don't meet these, you can still qualify if your child is a New Zealand resident and present here.
A 16 or 17-year-old counts as dependent if they rely on you financially. An 18-year-old counts if they also still study at school or a tertiary provider.
How to apply
- Get IRD numbers for you, your partner and your child. Your child needs one if you want payments for more than 8 weeks. See how to get an IRD number.
- Estimate your family income for the tax year.
- Log in to myIR, choose "I want to..." and select "Register for Working for Families". You can also use Inland Revenue's registration tool without a myIR account.
- Inland Revenue sends a notice of entitlement. It arrives the next day in myIR, or within 10 working days otherwise.
You can be paid weekly, fortnightly, or as a lump sum after 31 March. Weekly and fortnightly payments are based on your estimate, and Inland Revenue squares up at the end of the year. If you underestimated, you'll have a bill.
If your only income is a benefit and your child lives with you, you can choose to get Working for Families from Work and Income instead. On a main benefit you can get the Family Tax Credit and Best Start, but not the In-Work or Minimum Family Tax Credit. See Jobseeker Support rates for the benefit itself.
Families with young children may also qualify for the Accommodation Supplement, which is paid by Work and Income, not Inland Revenue.
Common questions
How much is Working for Families a week?
It depends on your income and number of children. A working family with two children and income of $44,900 or less gets $423 a week from the Family Tax Credit and In-Work Tax Credit, from 1 April 2026.
What is the income limit for Working for Families?
There's no single limit. Payments start reducing at $44,900 of family income and stop when the abatement uses them up. For one working child, that's about $101,000. Larger families keep getting some payment at higher incomes.
Is the In-Work Tax Credit still $147 a week?
It is $147 from 1 April 2026. Inland Revenue says it returns to $97 after 31 March 2027, or sooner if petrol prices fall below $3 a litre for four weeks.
Can I get Working for Families and the independent earner tax credit?
No. If you're on tax code ME and you qualify for Working for Families, you need to change your tax code when you apply. The tax brackets post explains the codes.
Do I have to pay Working for Families back?
Only if you were overpaid. That happens when your income ends up higher than your estimate, or your situation changed and Inland Revenue wasn't told.
Sources: Inland Revenue, Family tax credit, In-work tax credit, In-work tax credit increase from 1 April, Minimum family tax credit, Best Start, Working for Families weekly payments 2027 (IR271), Residency requirements, Dependent child, Working for Families overview, Working for Families and MSD and Register for Working for Families. Checked October 2026.
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