New Zealand’s Paid Parental Leave (PPL) provides government-funded income support for the primary carer of a new baby or newly adopted child. It’s one of the most significant financial payments most new parents will receive, yet many people are uncertain about how much they’ll get, how long it lasts, and what happens if they’re self-employed.
Paid Parental Leave pays the primary carer up to $754/week gross for 26 weeks (or your actual pre-leave weekly earnings if lower). To qualify, you must have worked at least 10 hours/week for the same employer for 6 of the last 12 months (or be self-employed for 6 months). Apply via myIR up to 3 months before your due date. Partners can receive 2 weeks of separate paid partner leave.
How Much Is Paid Parental Leave? (2026)
Primary carer PPL
| Your weekly income | PPL rate |
|---|---|
| Under $754/week gross | PPL = your actual average weekly earnings |
| $754/week gross or more | PPL = $754/week gross (capped) |
The $754/week gross rate equates to approximately $620–$640/week after tax (depending on your tax code).
At $754/week gross, PPL for 26 weeks pays approximately $19,604 gross in total.
Partner/secondary carer leave
Partners who are employees can take up to 2 weeks of paid partner/paternity leave (separate from the primary carer’s PPL), paid at the same weekly rate up to the $754 cap.
How Long Does Parental Leave Last?
| Leave type | Duration | Who receives |
|---|---|---|
| Paid Parental Leave | 26 weeks | Primary carer |
| Primary carer extended leave (unpaid) | Additional 26 weeks (52 weeks total) | Primary carer — unpaid, but job protection applies |
| Partner leave (paid) | 2 weeks | Partner of primary carer |
| Partner leave (unpaid) | Additional 2 weeks (4 weeks total) | Partner |
Job protection: While on parental leave (paid or unpaid), your employer must keep your position open (or an equivalent position) for up to 52 weeks. This is a legal right under the Parental Leave and Employment Protection Act 1987.
Eligibility — Who Qualifies for PPL
Employed primary carer
You qualify if you:
- Are the primary carer of the new baby (or newly adopted child)
- Have been employed by the same employer for at least 6 months before the expected due date
- Have worked an average of at least 10 hours per week during those 6 months
- Are a NZ citizen, permanent resident, or have a work visa that allows you to work in NZ
Self-employed primary carer
Self-employed people also qualify for PPL if:
- You have been self-employed for at least 6 months before the expected due date
- You have worked an average of at least 10 hours per week during those 6 months
PPL for self-employed people is based on your average weekly self-employment income over the 6-month qualifying period, capped at $754/week gross.
What if you changed jobs recently?
If you changed employers in the 12 months before the due date, you may still qualify if:
- You have worked for your current employer for at least 6 months, or
- You have worked for different employers for a total of at least 12 months in the past — this is called the “26-week rule” and provides a lower entitlement
Employer vs Government PPL
PPL is funded by the government via IRD — your employer does not pay it. However, many NZ employers offer an additional employer top-up on top of government PPL:
| Type | Who pays | What it provides |
|---|---|---|
| Government PPL | IRD | Up to $754/week gross for 26 weeks |
| Employer top-up | Your employer | Varies — some pay to full salary for some or all of PPL period |
| None | — | Many employers provide no top-up |
Check your employment agreement or ask HR whether your employer provides PPL top-up. This significantly affects your financial planning — particularly for higher earners.
How to Apply
Step 1: Notify your employer
Tell your employer in writing at least 3 months before your leave starts. This triggers your job-protection rights.
Step 2: Apply to IRD
Apply through myIR — up to 3 months before your due date, or any time after the birth.
You’ll need:
- Your IRD number
- Your employer’s details (or self-employment income records)
- Your due date or birth date
- Bank account for payments
- Partner’s details (if sharing any PPL weeks)
Step 3: IRD verifies with employer
IRD contacts your employer to verify your employment details. This usually takes 1–3 weeks.
Step 4: Payments begin
PPL payments are made weekly directly to your bank account. You can choose to start PPL up to 6 weeks before your due date, or any time after the birth (up to 12 months after the birth).
Tax on PPL
Paid Parental Leave is taxable income. Tax is deducted at source by IRD using your nominated tax code. Most people use tax code M (primary income source).
If PPL is your only income during the period, your effective tax rate is usually lower than when working — which may result in a tax refund when you file your end-of-year return.
Sharing Parental Leave — PPL Transfer
The primary carer can transfer up to 26 weeks of their PPL to the partner if:
- The partner is employed or self-employed
- The partner meets the same employment/work requirements as the primary carer
- The primary carer has returned to work (so both don’t draw PPL simultaneously)
This is most commonly used when:
- The partner earns significantly more than the primary carer (transfer maximises household income during leave)
- The primary carer wants to return to work earlier
PPL and KiwiSaver
- You: Your KiwiSaver contributions pause unless you make voluntary contributions from PPL
- Your employer: Employer KiwiSaver contributions stop during parental leave (even if you continue contributing voluntarily)
- Government contribution: The annual government contribution ($521 if you’ve contributed $1,042) still applies if you make personal contributions during the year
If you want to maintain KiwiSaver contributions during parental leave, set up an automatic payment from your bank account.
Parental Leave for Adoption
The same PPL rules apply if you become the primary carer of an adopted child under 6 years old. The leave period starts from when you take custody of the child.
Return-to-Work Obligations
Some employers offer PPL top-ups with a clawback clause — if you don’t return to work for a minimum period (commonly 3–12 months), you may have to repay the employer-paid portion. Government PPL has no such obligation.