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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

When a person applies for child support with a formula assessment, we work out how much is payable. The formula uses both parents' taxable income, but first deducts:

It also takes into account the care each parent provides for the child and the costs of raising them, as covered in the child support expenditure tables.

Child support expenditure tables

We'll also consider any shared care of a child that qualifies as recognised care.

Sharing care of a child or children

Work out how many nights per year a child is in my care

We work out how much child support should be paid each year and divide this into monthly amounts. Then, we'll advise:

  • the liable parent how much they need to pay
  • the receiving carer how much they're entitled to get.

You can calculate the amount you may pay or receive with our child support liability or entitlement calculator.

Work out how much child support I'll pay or receive

Minimum amounts for child support

If the liable parent's assessed amount goes below our minimum rate of child support, they'll pay the minimum rate instead. If they're paying child support for more than one child and are paying the minimum amount, the liable parent's payment will be divided between all of the children.

You can find the current minimum rate of child support in our annual rates.

Child support annual rates


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Last updated: 14 May 2021
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