Painless Payroll Compliance
New Zealand observes 12 public holidays nationwide, including one regional anniversary day.
Public Holiday
2026
Thursday 1st January
Friday 2nd January
Friday 6th February
Friday 3rd April
Monday 6th April
Saturday 25th April
(Observed Monday 27th April)
Monday 1st June
Friday 10th July
Monday 26th October
Friday 25th December
Saturday 26th December
(Observed Monday 28th December)
When Are New Zealand's Regional Anniversaries?
New Zealand’s 12th public holiday is reserved for regional anniversaries. These dates vary each year, but each regional anniversary occurs around the same day each year.
Region
2026
Monday 19th January
Monday 26th January
Monday 2nd February
Monday 9th March
Monday 23rd March
Tuesday 7th April
Monday 28th September
Friday 23rd October
Monday 2nd November
Friday 13th November
Monday 30th November
Monday 30th November
Determining Regional Anniversaries
An employee’s regional anniversary day is typically determined by the geographic location where they actually perform their work rather than where your company's main office is located.
If the employee works across multiple regions or their location changes temporarily, they are still only entitled to one anniversary day per year, which must be mutually agreed upon.
Understanding "Mondayisation"
When a fixed-date public holiday lands on a Saturday or Sunday, its official calendar observance shifts, or "Mondayises", to the following Monday or Tuesday for employees who do not normally work weekends.
When Mondayisation Applies
Mondayisation applies explicitly to New Year's Day, the Day after New Year's Day, Waitangi Day, Anzac Day, Christmas Day, and Boxing Day.
As an employer, you must review individual staff rosters to determine how this shifting rule impacts your payroll.
Weekday Workers
If the holiday lands on a weekend, its legal observation moves to the following Monday (or Tuesday).
Your employees receive their public holiday entitlements on the weekday, while the actual weekend date remains a standard weekend day.
Weekend Workers
If the holiday lands on a weekend day that they are normally scheduled to work, the holiday remains on its actual calendar date.
They receive public holiday pay rates on that Saturday or Sunday. The following Monday or Tuesday is treated as a normal working day.
Double Dipping Restriction
An employee can never claim public holiday benefits twice for the same holiday. They are eligible for holiday rates on either the actual calendar date or the Mondayised date, but never both.
The Public Holiday Pay & Entitlement Matrix
Your payroll obligations depend on two distinct factors: whether the employee worked on the public holiday and whether they would have usually worked that day. The matrix below details your minimum legal obligations across every operational scenario under the Holidays Act (2003).
Scenario
Pay Rate
Employee works on a holiday that is an otherwise working day.
Time and a half for all hours worked.
Yes. 1 full paid day off must be granted as an alternative leave.
Employee works on a holiday that is not an otherwise working day.
Time and a half for all hours worked.
No.
Employee does not work, but the day is an otherwise working day.
Paid their normal pay.
No.
Employee does not work, and the day is not an otherwise working day.
No payment required.
No.
What Is an Otherwise Working Day?
An "otherwise working day" is a day an employee would have normally been scheduled to work if it had not been a public holiday.
Determining an Otherwise Working Day For Fixed-Schedule Workers
For fixed-schedule workers, determining an otherwise working day is straightforward. If they would normally work the day a public holiday falls, it is an otherwise working day.
Determining an Otherwise Working Day For Variable Workers
For casual, on-call or rotating roster staff, it can be more complex to determine whether a public holiday falls on an otherwise working day.
To be compliant, you must look at a combination of real-world variables:
Written Employment Agreement
Review the contract for explicit expectations around standard shifts or operational days.
Historical Work Patterns
Examine their historical work history over preceding months to identify consistent shift trends.
Roster Systems
Look at whether they would have naturally rotated onto that shift if the holiday had not occurred.
The 50% Rule of Thumb
If an employee has worked that specific day of the week 50% or more of the time over the past 4 to 13 weeks, it is generally classified as an otherwise working day.
Public Holiday Pay Calculations
Each day of leave holds a specific monetary value based on the employee's earnings pattern before the leave is taken. When a worker takes a public holiday off (and it is an otherwise working day), you must calculate their Relevant Daily Pay or Average Daily Pay to determine the value of this leave.
Relevant Daily Pay
This is the mandatory default method. It represents the exact financial amount the employee would have earned had they physically worked that day.
You use this when the employee has fixed, predictable hours and a steady pay rate.
Included in this is the base hourly pay, standard allowances and any regular overtime, commissions or piece rates they would have naturally received during that specific shift.
Average Daily Pay
This alternative method can only be applied if it is impossible or impractical to determine an employee's exact Relevant Daily Pay. You can also use this method if their daily pay varies significantly within the immediate pay period.
To calculate their Average Daily Pay you take the employee's total gross earnings across the past 52 weeks. Then divide that figure by the total number of full or partial days the employee actually worked or received paid leave during that identical period.
Frequently Asked Questions
Are newly hired employees entitled to public holiday pay rates immediately?
Yes. Employees are legally entitled to public holiday benefits as soon as they start working for you. There is no minimum employment duration required for eligibility.
Is Easter Tuesday a statutory public holiday that employers must pay for?
No. Easter Tuesday is commonly observed as a school holiday but it is not one of New Zealand's 12 legislated public holidays for general businesses.
If we employ a remote workers in another region, which anniversary day applies?
The remote employee is entitled to the regional anniversary day applicable in the region their work is physically executed.
Can an employer deny an anniversary day payout to casual staff members?
No. Casual staff are entitled to regional anniversary benefits if the holiday falls on a day that qualifies as an otherwise working day for them.
Does an employee get paid for both the day the public holiday falls and the day it is observed?
No. You only pay public holiday rates for the single day that represents their official holiday observance based on their standard work pattern.
Do holidays like King's Birthday or Matariki ever get Mondayised?
No. These holidays are legislated to automatically fall on a specific Monday or Friday, meaning they never land on weekends or require Mondayisation.
Does an employee get a full day of alternative leave, even if they only work a few hours?
Yes. If they work any portion of a public holiday that qualifies as an otherwise working day, they are entitled to a full alternative holiday (one full day off), not a partial one.
Do salaried staff members qualify for time-and-a-half if they work on a public holiday?
Yes. Salaried staff are legally entitled to time-and-a-half pay for every hour worked on a public holiday, alongside an alternative holiday if it is their normal working day .
Can I modify my regular staff roster specifically to avoid public holiday payroll liabilities?
No. Intentionally changing a predictable roster to evade public holiday payments is illegal and breaches your good-faith obligations.
What happens if management and an employee disagree on whether a day is an OWD?
You must review all statutory factors together in good faith. If an agreement cannot be reached, you can utilise the free mediation services provided by Employment New Zealand.
Can I choose to use Average Daily Pay simply because it costs me less?
No. You cannot default to Average Daily Pay for cost-saving reasons. It can only be used if calculating Relevant Daily Pay is genuinely impractical due to highly variable, fluctuating hours.
Must regular monthly sales commissions be included when calculating holiday pay distributions?
Yes. Under Relevant Daily Pay, any regular commissions or production bonuses the employee would have naturally caught on that day must be built into the calculation.