Your last pay when you leave a job
When you leave a job, you’re responsible for checking your final pay is taxed correctly. If it isn’t, you could get a bill from Inland Revenue at the end of the tax year.
COVID-19 financial support
If you have been affected by COVID-19, you may be able to access financial support.
What’s in your final pay
The Employment NZ website has information for employees and employers about:
- when the employee should receive their final pay
- what’s payment should be included, such as hours worked, holidays, other entitlements
- any authorised deductions.
There’s a worked example to show final payment including holidays in the section ‘Final payment includes annual holidays, alternative holidays, a public holiday’ on the Employment NZ webpage:
Payment for leave and holidays in final pay — Employment NZ
Your employer takes tax and other payments off the total amount you’re paid out.
The Employment NZ website explains the types of deductions on wages and annual leave payments. These can include:
- income tax
- ACC levy
- student loan repayments
- child support
- union fees
- board and lodgings.
Agricultural employees getting accommodation and goods and services
If you’re an agricultural worker who also boards or rents accommodation at work, check the final pay conditions that apply.
If you’re retiring
If you’re stopping work and you’re 65 or older, you need to make sure you pay the right amount of tax.
Unsure about your final pay?
If you are unsure about your final pay and deductions made, first ask your employer. If you are still unclear, contact Employment NZ.
Update your details
If your circumstances change and you make payments from your wages, such as for child support, update your details with the relevant agencies.
- Tax codes, child support, Working for Families: Contact us — Inland Revenue
- Benefits, work and housing: Contact us — Work and Income
Contact Work and Income early for help
The earlier you contact Work and Income, the better.
You're not working — Work and Income
Help with finding work
Utility links and page information