What is Gross Income?

Gross Income in its simplest form is all earnings before deductions of any kind. Typically gross income earnings can be made up of the following most common items:

  1. Wages or salary
  2. Overtime and piece rates.
  3. Leave payments such as annual leave, public holiday leave, sick leave and bereavement leave
  4. Extra allowances (that cant be reimbursed)
  5. Cash value of board and lodgings
  6. Bonuses, commissions and work incentives
  7. ACC based payments (usually this is only the first week or so)

The gross pay section of the PAYE calculator asked for the total of all of these before any deductions.


A person earns $100,000.00 per year from their only source of income which is a job working at the Inland Revenue Department. They are enrolled into the KIWISAVER scheme and have a small student loan repayment. As gross income is earnings before dedications this person’s gross income is $100,000.00.

For more tools and calculators relating to personal finances visit Calculate.co.nz which is New Zealand's largest calculator and tool website.