New Zealand’s paid parental leave (PPL) provides government-funded income for the primary carer of a new baby, or a child under 6 who comes into their permanent care. It’s one of the biggest payments most new parents receive, yet many people are unsure how much they’ll get, who qualifies, and how it fits with the leave their employer must give them.
Paid parental leave pays the primary carer their usual weekly income, up to $811.05 a week before tax (from 1 July 2026), for up to 26 weeks. To qualify you must have worked an average of at least 10 hours a week for any 26 of the 52 weeks before the due date, as an employee or self-employed. IRD pays it fortnightly. A partner doesn't normally get paid parental leave, but the primary carer can transfer some or all of it to them; partner's leave from work (1 or 2 weeks) is unpaid.
How Much Is Paid Parental Leave?
Primary carer
| Your usual weekly income | Payment |
|---|---|
| Up to $811.05 a week | Your usual weekly income |
| More than $811.05 a week | $811.05 a week (the maximum) |
For an employee, “usual income” is the higher of your ordinary weekly pay and your average weekly income over your best 26 weeks of the 52 before the due date. Self-employed people get at least $239.50 a week. The maximum rises each 1 July: it was $788.66 from 1 July 2025.
At the maximum, paid parental leave is about $676 a week after PAYE and the ACC levy (tax code M), and $21,087 before tax over the full 26 weeks.
Partner
A spouse or partner doesn’t normally qualify for paid parental leave, unless the primary carer transfers some of their entitlement (see below) or another exception applies. Employees can take unpaid partner’s leave: 1 week after 6 months with their employer, or 2 weeks after 12 months (averaging at least 10 hours a week).
Leave From Work and How Long It Lasts
Paid parental leave (the payment from IRD) and parental leave from your job (a right under employment law) are separate.
| Leave | How long | Paid? | Who |
|---|---|---|---|
| Primary carer leave | Up to 26 weeks | Usually matches the 26 weeks of paid parental leave | Primary carer who has worked for their employer at least 6 months (average 10+ hours a week) |
| Extended leave | Up to 52 weeks in total, less the primary carer leave taken (12+ months with the employer); up to 26 weeks in total after 6 months | Unpaid | Primary carer |
| Partner’s leave | 1 week (6+ months with the employer) or 2 weeks (12+ months) | Unpaid | Spouse or partner |
Job protection: an employee who meets the requirements for parental leave has the right to return to their job (or, in limited cases, a similar one) under the Parental Leave and Employment Protection Act 1987.
Who Qualifies for the Payment
You qualify for paid parental leave as an employee or self-employed person if you:
- Are the child’s primary carer: the person who gave birth, or someone else taking permanent primary care of a child under 6 (for example through adoption or whāngai)
- Take time off work to care for the child (you can also qualify if you’re not working, as long as you meet the work record)
- Have worked an average of at least 10 hours a week for any 26 weeks in the 52 weeks before the due date (or the date the child came into your care)
The work record doesn’t have to be with one employer: hours from all your jobs count together, and so do hours from all your business activities if you’re self-employed. You can’t combine employee hours with self-employed hours to reach the 10 hours, though.
If you resign, you can still get the payments as long as you meet the requirements.
Employer vs Government PPL
Paid parental leave is funded by the government through IRD, not your employer. Some employers top it up:
| Type | Who pays | What it provides |
|---|---|---|
| Government paid parental leave | IRD | Up to $811.05 a week before tax, for up to 26 weeks |
| Employer top-up | Your employer | Varies: some pay up to your full salary for some or all of the leave |
| None | Many employers provide no top-up |
Check your employment agreement or ask HR whether your employer tops up, especially if you earn well above the maximum.
How to Apply
Step 1: Tell your employer
Give your employer written notice of the parental leave you plan to take, as your employment agreement and Employment New Zealand’s guidance set out.
Step 2: Apply to IRD
Apply in myIR. You must apply before you return to work, and before your baby’s first birthday (or within 12 months of taking permanent care of a child under 6).
You’ll need:
- Your IRD number
- Your employment or self-employment details
- The due date or birth date
- A bank account for payments
- Your partner’s details if you plan to transfer some of your entitlement
Step 3: Payments begin
IRD pays paid parental leave fortnightly into your bank account. Payments start on the earlier of the day you go on parental leave and the day the birth starts. Employees can usually start parental leave up to 6 weeks before the due date (earlier by agreement or on medical advice).
Tax on Paid Parental Leave
Paid parental leave is taxable, like a salary or wage. IRD deducts PAYE from each payment based on your tax code. If you also get payments from your employer during leave, use a secondary tax code on the smaller income to avoid an end-of-year tax bill. After 31 March IRD squares up your tax, so you may get a refund or a bill.
Transferring Paid Parental Leave
You can transfer some or all of your entitlement to your spouse or partner, once (it can’t be transferred back). To receive it they must:
- Stop working and have primary responsibility for the child’s day-to-day care
- Meet the work requirements themselves (10+ hours a week for any 26 of the 52 weeks before the due date)
Only one of you can receive payments at a time, and their payments are based on their own income. Transfers are often used when the primary carer wants to return to work earlier.
Paid Parental Leave and KiwiSaver
- Your contributions: optional. You can ask IRD to deduct KiwiSaver contributions from your paid parental leave payments, and stop them at any time in myIR.
- Employer contributions: if you choose to have KiwiSaver deducted from your payments, IRD also makes an employer contribution of 3.5%. If your employer keeps paying you a salary or wage during leave, they keep deducting and contributing as usual.
- Government contribution: up to $260.72 a year if you contribute $1,042.86 between 1 July and 30 June, whatever the source of your contributions.
- If you’re saving for a first home with KiwiSaver, check how a break in contributions affects your first-home withdrawal before stopping.
Parental Leave for Adoption and Whāngai
The same rules apply if you take permanent primary care of a child under 6. Your work record is measured over the 52 weeks before the date the child came into your care.
Return-to-Work Obligations
Some employer top-ups come with a clawback clause: if you don’t return to work for a minimum period, you may have to repay the employer-paid portion. Government paid parental leave has no such obligation.
Sources: Inland Revenue paid parental leave pages (overview, work requirements, who can apply, transfers, KiwiSaver, tax codes, when to apply) and 2026 rate notice; Employment New Zealand, “Primary carer leave”, “Partner’s leave” and “Extended leave” (checked 30 September 2026).