Tax & Income guide · New Zealand
How to Apply for Best Start Payments in New Zealand
Follow the NZ Best Start application process, including Working for Families registration, child IRD numbers, family-income estimates, myIR and payment timing.
Key points
Best Start application checklist
Check the Working for Families caregiver, dependent-child and residency requirements.
If you are not registered, apply for Working for Families rather than applying for Best Start as a completely separate scheme.
Prepare IRD numbers, estimated family income, child-support information, bank details and relevant residency information.
Tell the responsible agency about the child and Paid Parental Leave dates, then keep income and family details current.
Recommended next step
Estimate your Best Start payment
Enter your own income details and turn the guide into a practical New Zealand estimate.
Information to prepare before applying
Having the core information ready reduces delays and helps the agency assess every Working for Families credit that may apply.
| Check | Why it is needed | Common issue to avoid |
|---|---|---|
| IRD numbers | Identify you, a partner and the child | A child needs an IRD number for payments continuing beyond the initial period described by IRD |
| Family-income estimate | Set regular Working for Families payments | Using one net salary and leaving out a partner or adjustment |
| Child and care details | Check dependent-child and principal-caregiver rules | Not reporting shared care or a change in who cares for the child |
| Paid Parental Leave dates | Prevent overlap for the same child | Waiting until leave ends before registering |
| Bank and residency details | Pay the entitlement and check eligibility | Ignoring temporary tax-exemption consequences for a new or returning resident |
Step 1: check Working for Families eligibility
Best Start sits inside Working for Families. Before applying, check that you are the principal caregiver of a dependent child and meet the age and residency requirements. Shared-care arrangements can affect who can claim and the period of care that counts.
A new or returning resident with a temporary tax exemption should read Inland Revenue’s warning before registering, because applying for Working for Families can affect that exemption. Use the official eligibility tool or contact Inland Revenue when the residence position is unclear.
Step 2: register or update an existing account
If you are not registered, apply for Working for Families through myIR or the current Inland Revenue process. The agency assesses the types of Working for Families payments that may apply; there is not a separate KiwiTools application for Best Start.
If you already receive Working for Families, update the child’s details instead of starting an unnecessary second registration. Families receiving a main benefit may have payments administered through Work and Income, so follow the agency instructions shown for the account.
Check rates and eligibility firstUnderstand Paid Parental Leave timing
Step 3: gather the information Inland Revenue requests
Inland Revenue lists IRD numbers for you, your partner and the child, estimated family income, private child-support amounts, bank details and temporary tax-exemption information among the items needed for registration. The child needs an IRD number if Working for Families payments are to continue beyond the initial period specified by IRD.
Use a full tax-year family-income estimate rather than one recent payslip. Include the partner and required adjustments. Self-employed income, overseas income or changing work can make the estimate less certain, so keep the working used to arrive at it.
Step 4: provide birth and Paid Parental Leave details
Tell the agency when the child arrives and make sure the date of birth is correct. The date decides when the three-year period runs and whether the post-1-April-2026 income test applies from the first year.
Report Paid Parental Leave for the same child. Best Start can start after that leave finishes, and Inland Revenue recommends applying early rather than waiting for the final leave payment. Existing Best Start for an older eligible child can continue.
Step 5: read the notice and update changes
After processing, check the notice of entitlement in myIR or the information supplied by Work and Income. Confirm the children, payment dates, income estimate and bank account. The combined Working for Families deposit can include more than Best Start, so compare the notice breakdown rather than only the bank amount.
Update family income, partner details, care arrangements and other relevant changes promptly. Regular payments are squared up after the tax year. Keeping an estimate current reduces, but does not eliminate, the possibility of an overpayment or an additional end-of-year amount.
Frequently asked questions
Where do I apply for Best Start?
Register for Working for Families through Inland Revenue’s current process, usually in myIR. Work and Income may administer payments for some families receiving a main benefit.
Do I apply separately for Best Start and Working for Families?
No. Best Start is one of the Working for Families credits. Registration allows the relevant credits to be assessed.
Does my child need an IRD number?
Inland Revenue says the child needs an IRD number for Working for Families payments to continue beyond the initial period described in its registration guidance.
Should I wait until Paid Parental Leave ends?
No. Inland Revenue recommends applying early so Best Start can begin on time after Paid Parental Leave finishes.
What income do I enter?
Use estimated Working for Families family income for the tax year, including both partners and required adjustments—not one person’s take-home pay.
What should I do if my income changes?
Update the family-income estimate in myIR or tell the agency administering the payments. This helps reduce a later underpayment or overpayment.
Your next step
Get an estimate based on your own details
Enter your own income details and turn the guide into a practical New Zealand estimate.