Maternity leave in New Zealand provides 26 weeks of government-funded Paid Parental Leave (PPL) at the employee’s average weekly earnings, capped at the current maximum weekly payment. The entitlement was extended from 22 weeks to 26 weeks in July 2024 under the Paid Parental Leave Amendment Act. The payment is administered by Inland Revenue (IRD), not the employer — but employers still have workplace obligations under the Holidays Act 2003 and the Employment Relations Act 2000.

This guide covers the New Zealand maternity leave system in 2026: the PPL entitlement, eligibility criteria, employer facilitation duties, Keep in Touch days, the 52-week unpaid parental leave entitlement, and how multiple children affect the total period.

Key takeaways

New Zealand provides 26 weeks of Paid Parental Leave at the employee’s average weekly earnings, capped at the current maximum.
PPL is funded by the government and paid through Inland Revenue (IRD) — the employer is not liable for the payment.
Employees are also entitled to up to 52 weeks of unpaid parental leave, which runs concurrently with the PPL period.
Keep in Touch days allow employees to work up to 40 hours during the PPL period without losing payment.
The employee must have worked for the same employer for at least an average of 10 hours per week in the 6 months before the expected date of birth.

The Paid Parental Leave entitlement

The Paid Parental Leave scheme provides 26 weeks of government-funded payment. The key details:

Payment rate: The employee’s average weekly earnings in the 6 months before the leave starts, capped at the current maximum weekly payment (which aligns with the average weekly earnings figure updated annually by the government).
When it starts: The employee can choose a start date up to 6 weeks before the expected date of birth or adoption.
Duration: 26 consecutive weeks — the payment cannot be split into non-consecutive periods.
Tax treatment: PPL is treated as taxable income. PAYE is deducted by IRD.

The payment is made directly by IRD to the employee’s bank account. The employer is not responsible for funding the payment, though they must facilitate the process.

Eligibility requirements

To qualify for PPL, the employee must meet all of the following:

Work test: An average of at least 10 hours per week in the 26 weeks (6 months) before the expected date of birth or adoption. Self-employment also counts if the individual is a New Zealand tax resident.
Continuity: The employee must have been continuously employed for at least 26 weeks before the expected date of birth.
Residency: The employee must be a New Zealand citizen, permanent resident, or hold a relevant work visa.
Claim timing: The application must be lodged with IRD at least 6 weeks before the expected date of birth or adoption.

The 10-hour-per-week average is one of the most commonly misunderstood criteria. It is calculated over the full 26-week period, not just the most recent weeks. Employees who had irregular hours during that period need to ensure the average meets the threshold.

How the payment flows

Unlike the Australian system, New Zealand PPL does not pass through the employer. The process is:

The employee applies to IRD for Paid Parental Leave.
IRD assesses eligibility and calculates the payment amount.
IRD pays the employee directly into their nominated bank account.
The employer is not invoiced, reimbursed, or required to advance the payment.

The employer’s role is to:

Provide the employee with information about their leave entitlements.
Record the leave in the payroll system as unpaid leave (since the PPL is external).
Continue to manage any employer-provided benefits during the leave period.

Unpaid parental leave: 52 weeks

In addition to the 26 weeks of PPL, the employee is entitled to up to 52 weeks of unpaid parental leave under the Employment Relations Act 2000. Key points:

The 26 weeks of PPL runs concurrently with the first 26 weeks of unpaid leave — the employee does not get 26 weeks paid plus 52 weeks unpaid. The total unpaid leave period is 52 weeks, and the first 26 weeks are funded by the government.
The remaining 26 weeks after PPL ends is unpaid unless the employer provides paid leave.
The leave must be taken within 12 months of the child’s birth or adoption.
The employee can request to transfer up to 26 weeks of unpaid leave to the other parent, provided the other parent is not the primary carer.

The concurrent nature of PPL and unpaid leave is a critical point. Employers sometimes mistakenly believe the employee gets 26 weeks paid on top of 52 weeks unpaid. The total is 52 weeks — the PPL funds the first 26 weeks.

Keep in Touch days

The Keep in Touch (KIT) provisions allow an employee on PPL to work up to 40 hours during the 26-week PPL period without losing their payment. Rules:

The employee can work a maximum of 40 hours total across the entire PPL period (not per week).
Each KIT day must be a full working day — partial days are not permitted.
The employer must pay the employee for KIT days at their usual rate, in addition to the PPL payment.
KIT days cannot be used to start the employee’s return to work before the PPL period ends.

KIT days are optional for both the employer and employee. The employer cannot require the employee to work KIT days, and the employee cannot insist on working them.

Employer obligations during parental leave

New Zealand employers must comply with several requirements during an employee’s parental leave:

Obligation	Requirement
Job protection	Hold the employee’s position open for 52 weeks
Superannuation / KiwiSaver	Continue employer KiwiSaver contributions during unpaid leave (for up to 12 months)
No adverse action	Cannot dismiss or disadvantage an employee for taking parental leave
Notification	Employee must give at least 4 weeks’ notice; employer must respond within 2 weeks
Health and safety	Maintain a safe working environment for the employee on KIT days
Return to work	The employee returns to the same role or a suitable alternative

The KiwiSaver obligation is one of the most overlooked employer duties. The employer must continue to make KiwiSaver contributions on the employee’s behalf during the unpaid portion of parental leave, calculated on the employee’s contributions rate before leave commenced.

How multiple children affect entitlements

If the employee has more than one child (such as twins), the PPL period is extended. The rules:

The PPL period is extended by the number of additional children beyond the first.
For twins, the PPL is extended to cover both children — but the total payment period does not exceed the combined entitlement.
The unpaid parental leave period is also extended accordingly.

The specific calculation depends on the circumstances. IRD provides guidance for multiple births and adoptions.

Calculating entitlement: a worked example

Scenario: Mia is a software developer in Auckland. She has been with her employer for 18 months, works 40 hours per week, and her average weekly earnings over the past 6 months are $1,400. She is expecting her first child.

Component	Duration	Payment
Paid Parental Leave	26 weeks	$1,400/week (if below the maximum cap)
Remaining unpaid leave	26 weeks	Unpaid (KiwiSaver contributions continue)
Total parental leave	52 weeks	$36,400 government-funded

Mia can also work up to 40 hours of KIT days during the PPL period, receiving her normal pay on top of the PPL payment.

Applying for PPL in New Zealand

The application process:

Notify the employer at least 4 weeks before the intended leave start date, providing the expected date of birth and intended leave dates.
Apply to IRD at least 6 weeks before the expected date of birth, using the IRD online portal or by calling.
Provide supporting documentation: proof of pregnancy or adoption, employment history, and bank details for payment.
IRD processes the claim and confirms the payment amount and start date.
IRD pays directly to the employee’s bank account on a fortnightly basis.

Employers should encourage employees to apply early — late applications can delay the first payment, leaving the employee without income for several weeks after the birth.

Common pitfalls for New Zealand employers

1. Confusing PPL with employer-funded leave

The PPL is a government payment — the employer is not funding it. Do not deduct the PPL amount from the employee’s salary or treat it as an employer benefit. The employer’s obligation is to facilitate the leave entitlement, not the payment.

2. Not continuing KiwiSaver contributions

During the unpaid portion of parental leave (weeks 27-52), the employer must continue KiwiSaver contributions. Failing to do so is a breach of the KiwiSaver Act 2006 and may result in penalties.

3. Requiring the employee to use annual leave before PPL

The employee cannot be required to use annual leave before taking parental leave. Annual leave and parental leave are separate entitlements.

4. Not holding the position open

The employee’s position must be available for 52 weeks. Offering a demotion or equivalent role with worse conditions on return is a breach of the Employment Relations Act.

For more New Zealand leave context, see our guide to annual leave entitlements in New Zealand and the overview of the main types of leave employers manage.

Frequently asked questions

How long is maternity leave in New Zealand?

New Zealand provides 26 weeks of government-funded Paid Parental Leave, plus up to 52 weeks of unpaid parental leave in total (with the first 26 weeks covered by the PPL). The total available parental leave period is 52 weeks.

Can both parents receive Paid Parental Leave?

Only one parent can receive the PPL at a time. The birth mother or primary adoptive parent typically receives the 26 weeks. The other parent can take unpaid parental leave but does not receive a separate PPL payment.

Do I have to return to work after parental leave?

No. The employee is entitled to the leave regardless of whether they intend to return. However, if the employee does not return, they may be required to repay the employer’s KiwiSaver contributions during the unpaid leave period, depending on the terms of their employment agreement.

What happens if my employment ends during parental leave?

If the employee’s employment is terminated during parental leave (for reasons other than redundancy or misconduct), the employee may have a personal grievance claim. The employer should seek legal advice before taking any action during the leave period.

Can I work during Paid Parental Leave?

Yes, through Keep in Touch (KIT) days — up to 40 hours total during the 26-week PPL period. Each KIT day must be a full working day, and the employee is paid their normal rate on top of the PPL payment.

Putting it into practice

Five steps cover most New Zealand maternity leave compliance:

Confirm the employee’s work test eligibility (10 hours/week average over 26 weeks) before the birth.
Provide the employee with PPL information and encourage early application to IRD.
Continue KiwiSaver contributions during the unpaid portion of parental leave.
Record the leave correctly in payroll — PPL is external, so it appears as unpaid leave in the payroll system.
Hold the employee’s position open (or equivalent) for the full 52-week period.

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A leave management system that tracks government-funded parental leave, automates KiwiSaver contributions during unpaid leave, and holds the employee’s return-to-work date on the record keeps New Zealand employers compliant without manual calendar tracking.

Sources

This article is general information, not legal advice. Paid Parental Leave rates and eligibility criteria change annually — confirm current figures with Inland Revenue and the Ministry of Business, Innovation and Employment.

Maternity Leave in New Zealand: 26 Weeks Paid Parental Leave