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Child Support Guide — Payments, Calculations, and IRD Administration in NZ

the New Zealand child support scheme. The guide covers the payment calculation based on the income and the care arrangements, the IRD's role in the collection and the enforcement, the receiving parent's obligations, and the voluntary agreement options.

Child Support Calculation Formula

The NZ child support uses the formula based on the liable parent's taxable income and the number of care nights. The base formula: (the liable parent's income − the living allowance) × the child support percentage. The living allowance for the 2025-26 is $46,978 for the one-parent families. The percentages range from 10% (for the one child) to 24% (for the three or more children). The formula is adjusted for the shared care (the 35% to 65% range) and the multi-parent allocation. The IRD reviews the assessment annually using the latest income data from the Inland Revenue records.

IRD Administration and Voluntary Agreements

The Inland Revenue administers the child support scheme, including the assessment calculation, the payment collection through the PAYE deductions, and the enforcement measures (the deductions from the bank accounts, the court orders, the driver licence suspension). The parents may opt for the voluntary agreements if both parties agree on the payment amount at or above the formula rate. The voluntary agreements require the IRD approval and the annual review. See our Tax Return Guide → for the disclosure requirements.