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Holiday Pay Calculator New Zealand 2025/26

Calculate annual leave pay using OWP vs AWE, public holiday rates (time and a half), and PAYG for casual workers. Based on the Holidays Act 2003.

NZ Holidays Act 2003 (amended 2023) — holiday pay is the greater of OWP or AWE, protecting workers with variable earnings.
Salary workers: OWP is calculated from annual salary ÷ 52
$
Base annual salary before tax
hrs
Your normal contracted weekly hours
hrs
Hours of overtime you regularly work each week
$
Regular allowances included in OWP (e.g. tool, vehicle allowance)
$
Total gross pay received in the last 12 months (for AWE calculation)
Estimates only. Consult Employment New Zealand or a payroll specialist for your specific situation.

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How to Use This Calculator

Tab "Annual Leave"

Enter your pay type (annual salary or hourly rate), your standard weekly hours, any regular overtime, regular allowances, and your total gross earnings over the last 12 months. The calculator computes both OWP and AWE, applies whichever is greater, and shows your 4-week annual leave entitlement in dollars.

Tab "Public Holiday"

Enter your hourly rate, the hours you worked on the public holiday, and whether that day would otherwise have been a normal working day for you. The calculator shows your time-and-a-half pay and whether you have earned an alternative holiday (lieu day).

Tab "PAYG (Casual)"

Enter your gross earnings for the period. The calculator applies the 8% PAYG rate and shows your holiday pay component. PAYG applies to casual employees and fixed-term employees on contracts shorter than 12 months.

The Formulas

Holiday pay = GREATER of OWP or AWE

Ordinary Weekly Pay (OWP):
OWP = (Annual salary ÷ 52) + weekly allowances + regular overtime pay
For hourly workers: OWP = (hourly rate × standard hrs) + (hourly rate × regular OT hrs) + weekly allowances

Average Weekly Earnings (AWE):
AWE = Total gross earnings (last 12 months) ÷ 52
Includes: base pay, bonuses, commissions, overtime, allowances

Annual leave entitlement:
Annual leave $ = max(OWP, AWE) × 4 weeks
Daily rate = max(OWP, AWE) ÷ 5

Public holiday pay:
Pay for hours worked = hourly rate × 1.5 × hours worked
Alternative holiday earned if the day would otherwise have been a working day

PAYG holiday pay (casual/fixed-term < 12 months):
PAYG = gross earnings × 8%
(8% ≈ 4 weeks ÷ 52 weeks = 7.69%, rounded up)

All rates and rules are based on the Holidays Act 2003 (as amended by the Holidays (Increasing Sick Leave) Amendment Act 2021 and subsequent updates). Updated for 2025/26.

Example: OWP vs AWE in Action

Variable-hours worker receives a pay rise mid-year

A retail worker earns $26/hr for 35 hours/week. During the year they worked significant extra shifts, earning $58,000 gross in 12 months. Their current OWP and AWE are:

OWP (current rate × 35 hrs)$910 / week
AWE ($58,000 ÷ 52)$1,115 / week
Applicable rate (AWE is higher)$1,115 / week
4 weeks annual leave$4,462

Because AWE is higher, the employee receives $4,462 for their 4 weeks — not $3,640 (based on OWP alone). The law ensures workers are not penalised when their earnings reflect genuine effort over the year.

NZ Holiday Pay Key Facts 2025/26

EntitlementDetail
Annual leave4 weeks after 12 months continuous employment
Holiday pay methodGreater of OWP or AWE
PAYG rate (casual)8% of gross earnings
Public holidays12 per year (including Matariki)
Public holiday workedTime and a half + alternative holiday
Public holiday not workedOrdinary day's pay (if otherwise a working day)
Sick leave10 days/year after 6 months employment
Bereavement leave — close family3 days
Bereavement leave — other1 day
Governing lawHolidays Act 2003 (amended 2021, 2023)

NZ Public Holidays 2025

Public HolidayDate 2025
New Year's Day1 January
Day after New Year's Day2 January
Waitangi Day6 February
Good Friday18 April
Easter Monday21 April
Anzac Day25 April
King's Birthday2 June (1st Monday in June)
Matariki20 June (floating — varies each year)
Labour Day27 October (4th Monday in October)
Christmas Day25 December
Boxing Day26 December
Regional anniversary dayVaries by region

When a public holiday falls on a Saturday or Sunday, it may be observed on the following Monday or Tuesday. Check Employment New Zealand for the current year's Mondayisation schedule.

Frequently Asked Questions

Under the Holidays Act 2003, holiday pay is the GREATER of Ordinary Weekly Pay (OWP) or Average Weekly Earnings (AWE). OWP is what you would normally earn in a working week including regular allowances and overtime. AWE is your total gross earnings over the last 12 months divided by 52. The law uses whichever is higher to protect workers with variable earnings, bonuses, or irregular hours.
OWP (Ordinary Weekly Pay) is your current typical weekly earnings — base salary plus regular allowances and regular overtime. AWE (Average Weekly Earnings) is your total gross pay over the last 12 months divided by 52. AWE will be higher if you received a bonus, a pay rise, or worked more hours than usual during the year. Holiday pay is always whichever figure is greater.
Permanent employees are entitled to a minimum of 4 weeks paid annual leave after completing 12 months of continuous employment with the same employer. The entitlement resets on each anniversary date. Leave must generally be taken within 12 months of the date it was earned, unless both employer and employee agree to carry it over. Some employment agreements provide more than 4 weeks.
PAYG (pay-as-you-go) holiday pay is 8% of gross earnings, paid alongside each pay instead of accumulating annual leave. It applies to casual employees (no guaranteed hours) and fixed-term employees on contracts shorter than 12 months. PAYG must be shown separately on the payslip — employers cannot fold it into the base hourly rate. Fixed-term employees on contracts of 12 months or more must receive the standard 4 weeks leave entitlement instead.
Yes — if a public holiday falls on what would otherwise be a working day for you, you are entitled to a paid day off at your ordinary rate. If the public holiday falls on a day you would not normally work, you receive nothing for that day. If you do work on a public holiday that would otherwise be a working day, you receive time-and-a-half pay plus an alternative (lieu) holiday to take later.

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