New Zealand: a levy no tax credit can touch
New Zealand has no tax-free threshold. PAYE is charged band by band from the first dollar, which is why the effective rate climbs faster at low salaries than in countries with an allowance.
Sitting alongside it is the ACC earners' levy, 1.75% of liable earnings up to a cap, which funds the no-fault accident compensation scheme. It is a levy rather than a tax, and that distinction is not cosmetic: the independent earner tax credit reduces income tax but leaves ACC untouched, so the calculator models the two separately rather than rolling them into one rate. KiwiSaver is different again. The 3.5% default contribution is a deduction from your pay, but it goes into your own retirement account rather than to the government, and your employer contributes on top.
Worked example: $90,000, KiwiSaver at the 3.5% default, no student loan
PAYE income tax across the bands on the full $90,000: $19,577.50.
ACC earners' levy: 1.75% of $90,000 = $1,575. KiwiSaver: 3.5% = $3,150, which leaves your pay but stays yours.
Take-home: $65,697.50 a year, $5,474.79 a month. The marginal rate on the next dollar is 38.25%, the 33% band plus ACC and KiwiSaver.