Employment & Life Events
Tax implications for life and work events: holiday pay, paid parental leave, redundancy, student loan repayments, working holidays, second jobs, and FBT-eligible benefits.
FIF, KiwiSaver & Shares When You Move to Australia (Tax Guide)
FIF, overseas shares and KiwiSaver/PIE when you stop being a NZ tax resident and become Australian — deemed disposals, CGT and franking credits.
14 June 2026
NZ Student Loan When You Move to Australia: Overseas Borrower Rules
Moving to Australia with a NZ student loan? You become an overseas-based borrower: interest restarts and fixed balance-based repayments apply.
14 June 2026
Leaving NZ for Australia: When NZ Tax Residency Ends
How NZ tax residency ends when you move to Australia: the 325-day absence test, losing your permanent place of abode, part-year IR3, and AU residency.
14 June 2026
Secondary Tax Codes Explained: SB, S, SH, ST & SA (NZ)
Have a second job? Pick the right NZ secondary tax code — SB, S, SH, ST or SA — using your total income. Includes the bands and what each rate deducts.
5 June 2026
NZ Budget 2026: 12 Tax and Benefit Measures to Watch on 28 May
Pre-Budget preview of NZ Budget 2026 (28 May). A tight savings Budget with no broad tax cuts — what the public-sector cuts, frozen thresholds and cost-of-living squeeze mean for your money, plus the 12 PAYE / KiwiSaver / Working for Families / student loan / ACC / BrightLine settings to watch.
12 May 2026
Starting a New Job in NZ — IR330 Tax Code, KiwiSaver Choice, Student Loan, and Square-Up Risk (2025-26)
Picking the wrong M / ME / SH / ST tax code on the IR330 form costs the average new starter $400-$1,200 at end-of-year square-up. KiwiSaver employer contribution at 3.5% from 1 April 2026 (Stage 2 to 4% deferred to 2028), student loan SL prefix, secondary tax for two jobs, and what to do if you spot the wrong code mid-year.
24 April 2026
Second Job / Side Hustle Tax Bill at IR3 Time 2025-26 & 2026-27 — Why You Owe Money (IRD)
Having two jobs or a side hustle is the #1 cause of unexpected NZ tax bills at year-end. How M + S/SH/ST secondary codes under-withhold, what IR3 reveals, and how to avoid a surprise in 2026-27. Includes worked examples at $70k, $95k, and $140k combined.
21 April 2026
Holiday Pay and Annual Leave: How They're Taxed in New Zealand
How annual leave, public holiday pay, and 8% holiday pay on final pay are taxed under PAYE in NZ, with 2025-26 worked examples.
14 April 2026
Paid Parental Leave in NZ: Tax, PAYE, and 2025-26 Payment Rates
How Paid Parental Leave is taxed in New Zealand, 2025-26 weekly maximums, tax codes for government-paid PPL, and impact on KiwiSaver and student loans.
14 April 2026
Working Holiday in NZ: Tax Obligations for Temporary Workers (2025-26)
Tax guide for working holiday makers in New Zealand — IRD numbers, tax residency, PAYE, tax codes, KiwiSaver rules, and a worked example showing tax on typical WHM earnings for the 2025-26 year.
12 April 2026
Redundancy and Restructure Payments: How They're Taxed in NZ
How redundancy payments are taxed in New Zealand, including PAYE treatment, extra pay rules, and what to expect on your final payslip.
10 April 2026
NZ Student Loan Repayment: How It Works
How New Zealand student loan repayments are calculated, the $24,128 income threshold, interest-free rules for NZ-based borrowers, and overseas repayment rates.
22 March 2026
Student Loan Repayment Threshold for 2025-26: Rates, Rules, and Overseas Obligations
New Zealand student loan repayment threshold for 2025-26, the 12% repayment rate, overseas borrower obligations, and what changes for new borrowers.
22 March 2026
Voluntary Student Loan Repayments: Worth It in NZ?
NZ student loans are interest-free for NZ-based borrowers. Should you pay extra voluntarily? See the opportunity cost, overseas borrower rules, and how to decide.
22 March 2026
Fringe Benefit Tax (FBT) Explained for NZ Employers and Employees
A guide to Fringe Benefit Tax in New Zealand — what counts as a fringe benefit, FBT rates, common examples, and who pays the tax.
15 February 2026
NZ Student Loan Repayment Guide: How Much Do You Repay?
A complete guide to New Zealand student loan repayments — threshold, rate, automatic deductions, and how to pay off your loan faster.
8 February 2026