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Free Annual Leave Pay Calculator for New Zealanders

Annual leave taken (or paid out on departure) is paid at ordinary weekly pay or average weekly earnings, whichever is higher. The calculator uses your weekly gross plus any irregular extras to value the leave.

Your annual leave

$1,500
$
$300$5k
4
08
Net annual leave value
$4,590
After lump-sum tax estimate

Based on $1,500/week and 4 weeks accrued.

Gross annual leave$6,000
Tax estimate$1,410
Annualised income basis$78,000
Net annual leave$4,590

About our Annual Leave Pay Calculator

NZ’s minimum annual leave entitlement is 4 weeks per year, vesting after 12 months of continuous employment. When taken or paid out, leave is paid at the higher of Ordinary Weekly Pay (OWP) or Average Weekly Earnings (AWE). For salaried workers with no extras the two are identical; for workers with bonuses, commission, or recurring overtime, AWE typically runs higher.

How to use it

Enter your annual gross salary, the weeks of leave being taken or paid out, and any irregular earnings (bonuses, commission) over the past 12 months. The calculator returns the gross figure using the higher of OWP or AWE, plus an after-tax estimate.

Why use it

For checking accrued-leave figures on a payslip or final pay. The OWP/AWE comparison is one of the most-overlooked parts of NZ payroll; many employers default to OWP and miss the AWE check, which can underpay workers with irregular earnings.

The maths behind it

Formula: Annual leave value = Weeks of leave × max(OWP, AWE)

NZ employees accrue 4 weeks of paid annual leave per year of service after 12 months of continuous employment. When taken, leave is paid at the higher of Ordinary Weekly Pay (OWP, your regular weekly pay) or Average Weekly Earnings (AWE, gross earnings ÷ 52 over the past 12 months). When paid out as part of final pay, the same OWP/AWE-greater-of method applies.

Worked example

Greta, accountant in Twizel, with 6 weeks of accrued leave on a $90,000 salary plus $5,000 of bonuses last year.

Greta’s OWP: $90,000 ÷ 52 = $1,731. AWE (with bonuses): ($90,000 + $5,000) ÷ 52 = $1,827. AWE is higher, so AWE applies.

6 weeks of leave at $1,827 = $10,962 gross. PAYE on the slice (annualised at $90k+ bracket with bonuses, lump-sum method): about $3,300. ACC: $192.

Net annual leave value: about $7,470. The bonus inclusion in AWE adds $576 of leave value above what OWP-only would have produced.

Things to keep in mind

  • 4 weeks per year minimum. NZ’s minimum is 4 weeks of paid annual leave per year of service. Some employers offer 5 weeks as a benefit, particularly in professional and senior roles.
  • 12-month qualifying period. Annual leave vests after 12 months of continuous employment. New employees can take leave by agreement during the first year, but the formal entitlement crystallises on the first anniversary.
  • OWP vs AWE methodology. For salaried workers with no extras, the two figures match. For workers with commission, recurring overtime, or bonuses, AWE is higher. The Holidays Act requires the higher figure to be used.
  • Cashing up one week per year. NZ employees can cash up up to one week of annual leave per anniversary year, at the employee’s written request. The employer can decline the request; cash-up is not a guaranteed right.

NZ-specific notes

Employment NZ
4 weeks annual leave minimum. Vesting after 12 months of continuous employment, paid at the higher of OWP or AWE under the Holidays Act 2003.
Source
Employment NZ
Cashing up annual leave. Up to one week per year can be cashed up at the employee’s written request. The employer can decline.
Source
IRD
PAYE on annual leave. Same as ordinary wages when paid through regular pay runs. Lump-sum extra-pay method when paid as final-pay accrued leave.
Source
MBIE
Holidays Act review. The Holidays Act 2003 is under review for shift-worker and variable-hours pay-calculation issues. The current Act applies until any new Act takes effect.
Source

FAQs

Why does AWE sometimes pay more than OWP?

AWE includes any irregular earnings over the past 12 months: bonuses, commission, recurring overtime, shift premiums. For a salaried worker with no extras, OWP and AWE match. For anyone with bonuses or commission in the past year, AWE typically runs higher.

When does annual leave vest?

After 12 months of continuous employment, all 4 weeks vest immediately. New employees can request leave during the first year (paid at 8% of earnings to that point), but the formal 4-week balance is established on the first anniversary.

Can I cash up leave instead of taking it?

One week per anniversary year can be cashed up at the employee’s written request, paid at the OWP/AWE-greater-of method. The employer can decline the request, in which case the leave must be taken as time off.

What happens to unused leave when I leave?

Accrued annual leave is paid out as part of final pay at OWP/AWE. Holiday pay accruing toward future entitlement (8% of earnings since the last anniversary) is also paid out, calculated at 8% of gross earnings since the last anniversary.

References & sources

  1. Employment NZ, "Annual holidays". employment.govt.nz
  2. Employment NZ, "Cashing up annual holidays". employment.govt.nz
  3. Inland Revenue, "Extra pays and lump sums". ird.govt.nz
  4. Ministry of Business, Innovation and Employment, "Employment legislation reviews". mbie.govt.nz

Last reviewed

Reviewed 6 May 2026, current to the Holidays Act 2003 in its current form

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Disclaimer: This calculator is for information only and is not financial advice. Real annual-leave calculations depend on the specific pay pattern, employment agreement, and OWP/AWE comparison method. Calculator.org.nz is not a registered Financial Advice Provider. For employment-law questions, contact Employment NZ.