Contents
NZ Superannuation and Veterans Pension tables : Contents

New Zealand Superannuation and Veterans Pension rates (current)

Below are the New Zealand Superannuation and Veterans Pension rates, including grandparented non-qualified partner rates, at 1 April 2023.

The net rates are after tax at "M" or "S" or "SH" or "ST" or "SA". (For information about the secondary tax codes, see tax rates for individuals.)

"M" tax code

Category

Weekly rate

Fortnightly payment (net)

Gross

Net

Single, living alone

$578.67

$496.37

$992.74

Single, sharing accommodation

$532.43

$458.18

$916.36

Married person or partner in a civil union or de facto relationship

$439.79

$381.82

$763.64

Married or in a civil union or de facto relationship, both qualify

Total

$879.58

$763.64

$1,527.28

Each

$439.79

$381.82

$763.64

Married or in a civil union or de facto relationship, grandparented non-qualified partner included on or after 1 October 1991

Total

$834.08

$725.84

$1,451.68

Each

$417.04

$362.92

$725.84

Married, grandparented non-qualified partner included before 1 October 1991

Total

$879.58

$763.64

$1,527.28

Each

$439.79

$381.82

$763.64

Hospital rate

$59.08

$52.89

$105.78

"S" tax code

Use this table if the superannuitant has other income and an "S" tax rate (17.5%).

Category

Weekly rate

Fortnightly payment (net)

Gross

Net

Single, living alone

$578.67

$477.52

$955.04

Single, sharing accommodation

$532.43

$439.33

$878.66

Married person or partner in a civil union or de facto relationship

$439.79

$362.97

$725.94

Married or in a civil union or de facto relationship, both qualify

Total

$879.58

$725.94

$1,451.88

Each

$439.79

$362.97

$725.94

Married or in a civil union or de facto relationship, grandparented non-qualified partner included on or after 1 October 1991

Total

$834.08

$688.14

$1,376.28

Each

$417.04

$344.07

$688.14

Married, grandparented non-qualified partner included before 1 October 1991

Total

$879.58

$725.94

$1,451.88

Each

$439.79

$362.97

$725.94

Hospital rate

$59.08

See Note 1 below

"SH" tax code

Use this table if the superannuitant has other income and an "SH" tax rate (30%).

Category

Weekly rate

Fortnightly payment (net)

Gross

Net

Single, living alone

$578.67

$405.27

$810.54

Single, sharing accommodation

$532.43

$372.83

$745.66

Married person or partner in a civil union or de facto relationship

$439.79

$308.09

$616.18

Married or in a civil union or de facto relationship, both qualify

Total

$879.58

$616.18

$1,232.36

Each

$439.79

$308.09

$616.18

Married or in a civil union or de facto relationship, grandparented non-qualified partner included on or after 1 October 1991

Total

$834.08

$583.88

$1,176.76

Each

$417.04

$291.94

$583.88

Married, grandparented non-qualified partner included before 1 October 1991

Total

$879.58

$616.18

$1,232.36

Each

$439.79

$308.09

$616.18

Hospital rate

$59.08

See Note 1 below

"ST" tax code

Use this table if the superannuitant has other income and an "ST" tax rate (33%).

Category

Weekly rate

Fortnightly payment (net)

Gross

Net

Single, living alone

$578.67

$387.93

$775.86

Single, sharing accommodation

$532.43

$356.87

$713.74

Married person or partner in a civil union or de facto relationship

$439.79

$294.92

$589.84

Married or in a civil union or de facto relationship, both qualify

Total

$879.58

$589.84

$1,179.68

Each

$439.79

$294.92

$589.84

Married or in a civil union or de facto relationship, grandparented non-qualified partner included on or after 1 October 1991

Total

$834.08

$558.86

$1,117.72

Each

$417.04

$279.43

$558.86

Married, grandparented non-qualified partner included before 1 October 1991

Total

$879.58

$589.84

$1,179.68

Each

$439.79

$294.92

$589.84

Hospital rate

$59.08

See Note 1 below

"SA" tax code

Use this table if the superannuitant has other income and an "SA" tax rate (39%).

Category

Weekly rate

Fortnightly payment (net)

Gross

Net

Single, living alone

$578.67

$353.25

$706.50

Single, sharing accommodation

$532.43

$324.95

$649.90

Married person or partner in a civil union or de facto relationship

$439.79

$268.58

$537.16

Married or in a civil union or de facto relationship, both qualify

Total

$879.58

$537.16

$1,074.32

Each

$439.79

$268.58

$537.16

Married or in a civil union or de facto relationship, grandparented non-qualified partner included on or after 1 October 1991

Total

$834.08

$508.82

$1,017.84

Each

$417.04

$254.41

$508.82

Married, grandparented non-qualified partner included before 1 October 1991

Total

$879.58

$537.16

$1,074.32

Each

$439.79

$270.82

$541.64

Hospital rate

$59.08

See Note 1 below

Note 1

The hospital rate is always taxed at the "M" rate.

Couples with one partner in care and one partner in the community

For the rates for couples with one partner in care and one partner in the community see:

A grandparented non-qualified partner is any person who was included in a New Zealand Superannuation or Veteran's Pension as a non-qualified partner before 9 November 2020 and is still included after 9 November 2020.

Non-qualified partner - before 9 November 2020

A non-qualified partner is the partner of a New Zealand Superannuation or Veteran's Pension client who did not qualify for New Zealand Superannuation or Veteran's Pension in their own right before ...