New Zealand’s Holidays Act 2003 governs public holidays, and employers must pay time-and-a-half plus an alternative holiday when employees work on a public holiday. In 2027, New Zealand observes 11 public holidays, and each carries specific obligations around pay, scheduling, and alternative holidays.
Getting public holidays wrong under the Holidays Act can result in significant liability — the Act requires back-payment of underpaid holiday wages, plus penalties. This guide covers every 2027 holiday and your obligations as an employer.
This article is general information, not legal advice.
Key Takeaways
- New Zealand has 11 public holidays in 2027
- Employees working on a public holiday receive time-and-a-half pay PLUS an alternative holiday
- Employees who don’t normally work on a public holiday are not entitled to a day off or pay
- If a public holiday falls on a weekend and the employee doesn’t normally work that day, the holiday is transferred to the following Monday or Tuesday
- The Holidays Act 2003 governs all public holiday entitlements
All 11 Public Holidays in 2027
| Holiday | Date | Day |
|---|---|---|
| New Year’s Day | 1 January | Friday |
| Day after New Year’s Day | 2 January | Saturday |
| Waitangi Day | 6 February | Saturday |
| Good Friday | 26 March | Friday |
| Easter Monday | 29 March | Monday |
| ANZAC Day | 25 April | Sunday |
| Queen’s Birthday | 7 June | Monday |
| Matariki | 25 June | Friday |
| Labour Day | 25 October | Monday |
| Christmas Day | 25 December | Saturday |
| Boxing Day | 26 December | Sunday |
Note: Waitangi Day (6 February), ANZAC Day (25 April), Christmas Day (25 December), and Boxing Day (26 December) fall on weekends in 2027. The replacement public holidays will be observed on the following Monday/Tuesday.
Replacement Holiday Rules
When a public holiday falls on a weekend and the employee would not normally work that day, the Holidays Act transfers the public holiday:
Standard Replacement Schedule (2027)
| Original Holiday | Original Date | Replacement Day |
|---|---|---|
| Waitangi Day | Saturday 6 February | Monday 8 February |
| ANZAC Day | Sunday 25 April | Monday 26 April |
| Christmas Day | Saturday 25 December | Monday 28 December |
| Boxing Day | Sunday 26 December | Tuesday 29 December |
Important: The replacement only applies if the employee would not normally work on the original day. If an employee normally works Saturdays, Waitangi Day (6 February) is their public holiday — no replacement.
Pay Rules Under the Holidays Act
Employee Works on a Public Holiday
When an employee works on a public holiday, they receive:
- Time-and-a-half for the hours worked (their relevant daily pay × 1.5)
- An alternative holiday (a paid day off on another working day)
The alternative holiday is sometimes called a “day in lieu” — the employee chooses when to take it, and the employer cannot refuse a reasonable request.
Employee Doesn’t Work on a Public Holiday
If the public holiday falls on a day the employee would normally work, they receive relevant daily pay — their normal pay for that day without working.
If the public holiday falls on a day the employee does not normally work, they receive nothing — no pay and no alternative holiday.
Relevant Daily Pay Calculation
Relevant daily pay is what the employee would have earned on the day in question, including:
- Regular wages or salary
- Regular allowances
- Regular overtime
- Commissions or piece rates
It excludes: one-off payments, discretionary bonuses, and irregular overtime.
Example
An employee earns $30/hour and works 8 hours on ANZAC Day (Monday 26 April, replacement holiday):
- Time-and-a-half: $30 × 1.5 × 8 hours = $360
- Alternative holiday: 8 hours at $30/hour = $240
- Total entitlement: $360 (for the day worked) + alternative holiday (taken later)
Common Employer Challenges
1. The “Otherwise Working Day” Test
The Holidays Act uses the concept of an “otherwise working day” to determine if an employee is entitled to a public holiday. If the employee would have worked on that day but for the public holiday, it’s an otherwise working day.
Consider: regular pattern of work, employment agreement, rosters, and any reasonable expectation of work.
2. Matariki (Māori New Year)
Matariki has been a public holiday since 2022. The date varies annually based on the Māori lunar calendar. In 2027, it falls on 25 June (Friday). Ensure your systems are updated for this relatively new holiday.
3. Public Holidays During Annual Leave
If a public holiday falls during an employee’s annual leave, it does not count as a day of annual leave. The employee gets the public holiday as an additional paid day.
4. Alternative Holiday Accumulation
Employees may accumulate multiple alternative holidays if they work on several public holidays. There is no statutory cap, but you should encourage employees to use them to avoid large accruals.
Record-Keeping
Under the Holidays Act, you must keep records of:
- Public holidays worked
- Relevant daily pay for each public holiday
- Alternative holidays accrued and taken
- Hours worked on public holidays
Records must be retained for at least 6 years.
Frequently Asked Questions
What is an alternative holiday?
An alternative holiday is a paid day off that an employee earns when they work on a public holiday. The employee chooses when to use it, and it must be taken on a day the employee would otherwise work.
Can an employer refuse an alternative holiday request?
An employer can defer an alternative holiday request for reasonable business reasons, but cannot unreasonably refuse it. The employee should be able to take it within a reasonable time frame.
Do casual employees get public holidays?
If a casual employee works on a public holiday, they receive time-and-a-half for the hours worked and an alternative holiday. If they don’t work, they receive nothing.
Does the public holiday count as a day of annual leave?
No. If a public holiday falls during an employee’s annual leave, it is an additional day — the employee does not use annual leave for the public holiday.
What happens if Boxing Day and Christmas Day both fall on weekends?
In 2027, Christmas Day is Saturday and Boxing Day is Sunday. The replacement holidays are Monday 28 December (Christmas) and Tuesday 29 December (Boxing Day). Employees get both replacement days.