Do I pay staff extra over Christmas and New Year?

Four public holidays land in two weekends this summer. Two of them fall on Saturdays, which changes when they're observed. Here's what your staff are owed and how to plan the roster.

The short version: anyone who works a public holiday gets at least time-and-a-half. If it's a day they'd normally work, they get a paid day off later too. If it's a normal working day and they have it off, they still get a normal day's pay.

Which days are public holidays this summer?

Holiday	Date	If they don't normally work Saturdays
Christmas Day	Friday 25 December 2026	Friday 25 December
Boxing Day	Saturday 26 December 2026	Monday 28 December
New Year's Day	Friday 1 January 2027	Friday 1 January
Day after New Year's Day	Saturday 2 January 2027	Monday 4 January

Moving a weekend holiday to the next weekday is called Mondayisation. It's worked out person by person. A cafe worker who usually works Saturdays has Boxing Day on the Saturday. An office worker who doesn't has it on Monday 28 December.

What do I pay if they work the holiday?

• At least time-and-a-half for the hours they actually work. Their employment agreement can say more, but not less.
• An alternative holiday, if the day is an otherwise working day for them: a day they would have worked if it weren't a public holiday. It's a paid day off to take later, at a time you agree.

Someone who works a public holiday that isn't a normal working day for them, such as a casual called in specially, gets time-and-a-half but no alternative holiday.

What do I pay if they don't work it?

If the holiday falls on a day they'd normally work, they get their relevant daily pay (or average daily pay) for the day off. If it's not a normal working day for them, there's nothing extra to pay.

"Normal working day" isn't always obvious for part-timers and casuals. Employment NZ uses factors such as their usual roster, their agreement and their recent work pattern. Look at the last few weeks and what was agreed.

Can I close over Christmas?

Yes. An annual closedown lets you shut and require staff to take annual holidays.

• One closedown in any 12 months, with 14 days' notice before it starts. For a closedown starting Thursday 24 December, tell staff by Thursday 10 December.
• Staff with annual holidays must use them during the closedown.
• Public holidays inside the closedown are paid as public holidays (if they're otherwise working days). They don't come out of annual leave.
• Staff who aren't yet entitled to annual holidays, usually because they've worked for you for under 12 months, get 8% of their gross earnings to date. Take off any holiday pay already paid. Or you can agree to let them take leave in advance.

Anything else to watch?

• Shops on Christmas Day. It's a restricted trading day, so most shops must close unless they meet an exemption. Check Employment NZ's list before you open.
• Pay timing. Public holiday pay goes in the pay for the period the holiday falls in.
• New rules from 2028. The Employment Leave Act will replace the Holidays Act in August 2028. The current rules still apply this summer.

Need to see what a shift costs after tax and KiwiSaver? Try our PAYE calculator.