NZ Tax Guide for Midwives (2025-26)
Midwives in New Zealand are registered with the Midwifery Council of New Zealand and may be employed by Te Whatu Ora (Health New Zealand) hospitals or work as self-employed Lead Maternity Carers (LMCs) funded through the Primary Maternity Services Notice. Employed midwives pay PAYE; LMC midwives are self-employed and must manage provisional tax, ACC as a self-employed person, and GST if their income exceeds $60,000.
Quick Tax Snapshot — Median Midwife Salary
Based on Te Whatu Ora and MERAS MECA data. Employed midwives earn approximately $65,000–$85,000 under the Midwifery Employee Representation and Advisory Service collective agreement. Lead Maternity Carers (LMCs) working as self-employed midwives may earn more depending on caseload.
| Item | Annual | Monthly |
|---|---|---|
| Gross Salary | $75,000 | $6,250 |
| Income Tax (PAYE) | −$14,721 | −$1,227 |
| ACC Levy (1.6%) | −$1,253 | −$104 |
| KiwiSaver (3%) | −$2,250 | −$188 |
| Take-Home Pay | $56,777 | $4,731 |
Key Deductions for Midwives in NZ
Midwifery Council registration fees
Annual practising certificate fees from the Midwifery Council of New Zealand are deductible where paid by the midwife and required to practise.
Professional indemnity insurance
LMC midwives who arrange their own professional indemnity cover can deduct the premium as a business expense. Employed midwives covered by their employer cannot claim this separately.
Continuing professional development (CPD)
Midwifery CPD activities required to maintain annual practising certificate are deductible where not reimbursed by an employer or funded by a training grant.
Vehicle expenses (LMC midwives)
LMC midwives who travel to home births and antenatal visits can deduct vehicle running costs based on the business use portion, using a logbook or the IRD mileage rate.
Deductibility depends on individual circumstances. Consult a registered tax agent or accountant for personalised advice. See IRD guidance on individual expenses.
Frequently Asked Questions
Do midwives pay tax in New Zealand?
Yes. Midwives employed by Te Whatu Ora or a private hospital pay PAYE income tax. Self-employed LMC midwives pay income tax on their net income from primary maternity services and must file an IR3 return annually.
What can midwives claim as tax deductions in NZ?
Midwives can claim Midwifery Council registration fees, CPD costs not reimbursed by an employer, professional indemnity insurance (for LMCs), and vehicle expenses for work travel. LMC midwives can also deduct home office costs where applicable.
Do LMC midwives need to register for GST?
Primary maternity services funded under the Primary Maternity Services Notice are GST-exempt. However, LMC midwives providing other consultancy or education services may need to consider GST registration if total taxable turnover exceeds $60,000.
Calculate Your Actual Take-Home Pay
The figures above are based on a median salary estimate. Use our free calculator to see your exact take-home pay for your own salary — including student loan repayments if applicable.
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Calculations assume 2025-26 tax year, 3% KiwiSaver employee contribution, no student loan, and ACC earner's levy at 1.6% (capped at $152,790). Figures are estimates only. New Zealand has no personal allowance — income tax applies from the first dollar of income.
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