½Û×ÓÊÓÆµ

Commentary

3.5.1 Minimum wage exemption

New Zealand

Minimum Wage Act 1983, s 5 confirms that the Minister of Labour shall review minimum wage rates each year ending 31 December, subsequent to which any relevant new rates, will become effective from the following 1 April. Employers then, should be prepared to make related changes to minimum wage rates from the start of each new tax year.

The rates to be paid from 1 April 2024 for every hour an employee works are set out below based on the Minimum Wage Order 2024. Current and previous rates are available on the Employment New Zealand website page 'Minimum wage'.

Type of minimum wagePer hour8-hour day40-hour week80-hour fortnight
AdultNZD 23.15NZD 185.20NZD 926.00NZD 1,852.00
Starting-outNZD 18.52NZD 148.16NZD 740.80NZD 1,481.60
TrainingNZD 18.52NZD 148.16NZD 740.80NZD 1,481.60

Note: minimum wage rates do not apply to employees under the age of 16.

Adult minimum wage

This applies to all employees aged 16 years and over who are not

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:37