NZ Tax Guide for Security Guards (2025-26)
Security guards in New Zealand must hold a licence issued by the Private Security Personnel Licensing Authority (PSPLA). Most security personnel are employed by security companies such as Armourguard, G4S, or Guardians Security and pay PAYE. Some work as sole contractors through their own company or on a contract basis.
Quick Tax Snapshot — Median Security Guard Salary
Based on Stats NZ data and Private Security Personnel Licensing Authority industry data. Security guards typically earn $45,000–$55,000. Supervisors and security managers earn $58,000–$75,000. Specialist close protection officers may earn more.
| Item | Annual | Monthly |
|---|---|---|
| Gross Salary | $48,000 | $4,000 |
| Income Tax (PAYE) | −$7,308 | −$609 |
| ACC Levy (1.6%) | −$802 | −$67 |
| KiwiSaver (3%) | −$1,440 | −$120 |
| Take-Home Pay | $38,450 | $3,204 |
Key Deductions for Security Guards in NZ
PSPLA licence fees
Private Security Personnel Licensing Authority licence fees required to work as a security guard in New Zealand are deductible where paid personally and not reimbursed.
Uniforms and protective equipment
Required security uniforms, safety footwear, and personal protective equipment purchased by the guard and not provided by the employer may be deductible.
First aid certification
First aid course fees required as a condition of security guard employment are deductible where paid by the guard themselves.
Professional development
Additional security training courses, crowd control certification, or physical intervention training fees not covered by the employer may be deductible.
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 security guards pay tax in New Zealand?
Yes. Security guards employed by security companies pay PAYE income tax on their wages. At $48,000 in 2025-26, the effective tax rate is approximately 15.2%. There is no tax-free threshold in New Zealand.
What can security guards claim as tax deductions in NZ?
Security guards can claim PSPLA licence fees, required first aid certification, uniform costs not provided by the employer, and job-specific training fees. Self-employed security contractors can also deduct vehicle and other business expenses.
Are shift and night allowances taxable for security guards?
Yes. Night shift allowances, weekend loadings, and other supplementary payments are all taxable income subject to PAYE at the applicable marginal rate.
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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See NZ tax breakdowns for other common professions:
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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