Types of income table

Category

Income that must be included

Income that must not be included

Government financial assistance

The following income tested benefits:

• Emergency Benefit
• Emergency Maintenance Allowance
• Jobseeker Support
• Jobseeker Support Student Hardship
• Sole Parent Support
• Supported Living Payment
• Young Parent Payment
• Youth Payment

• Orphans Benefit
• Unsupported Childs Benefit

Accommodation Supplement (the amount they may get in alternative private housing is included for the affordability assessment)

Extra help, including (but not limited to):

• Accommodation Supplement (excluded for assessment of eligibility and Income Related Rent)
• Child Disability Allowance
• Disability Allowance
• Participation Allowance
• Seasonal Work Assistance
• Temporary Additional Support
• Winter Energy Payment

• New Zealand Superannuation
• Veterans Pension

• Military decoration payments
• Surviving spouse pension
• War Pensions

Overseas pensions

Accident Compensation Corporation (ACC) payments

Accident Compensation Corporation (ACC) Independence Allowance

Transition support service payments made by Oranga Tamariki

StudyLink and education payments

Study grants or scholarships (excluding any portion of the scholarship that has been paid to the recipient for fees or course related costs)

• Student Allowances
• Accommodation Benefit - part of the Student Allowances Scheme (included for affordability assessment)

• Student Loans (all components)
• Accommodation Benefit - part of the Student Allowances Scheme (excluded for assessment of eligibility and Income Related Rent)

• Student support payment from the Correspondence School
  (previously known as a 'Payment for Supervision')
• Home education supervision allowance from the Ministry of Education
  (previously known as a 'Homeschooling Supervision Allowance')

Health and Disability Support or Carers payments

Ministry of Health Carer Support Subsidy paid to relief carers

Health services and regular disability support services funded or provided by the Government.

The value of any regular disability support services supplied to a dependent child of a person with a disability who is residing in social housing.

From 1 October 2018, disability support payments made directly:

• by or on behalf of the Crown
• to a person or on a person's behalf
• for the purpose of purchasing or obtaining Disability Support Services

Funded Family Care paid to carers

Individualised Funding for providing care to a disabled family member

Salary and wages of a client, including:

• income earned by clients receiving Supported Living Payment on the grounds of being totally blind
• salary and wages which are exempt under the severe disablement exemption
• income earned by clients receiving Supported Living Payment who are participating in an employment trial

Any surplus income of the person in residential care or rest home care that goes towards the household

Any income that is included in the means assessment of a person in residential or rest home care (except surplus income)

Family and child payments

• Childcare Subsidy payments
• FamilyBoost Tax Credit

• Orphans Benefit
• Unsupported Childs Benefit
• Foster Care Payments from Oranga Tamariki

A portion (25%) of the family tax credit is included in the calculation of eligibility and Income Related Rent (The full amount of family tax credit is included in the assessment of affordability)

Minimum family tax credit

• Inland Revenue Best Start tax credit
• Inland Revenue In-work Tax Credit

Child Support payments paid for a period beginning on or after 1 July 2023

These include:

• Child Support payments paid to a receiving carer via Inland Revenue (formula assessment and voluntary agreement)
• Private arrangements for Child Support
• Foreign Child Support
• Court-ordered lump sums of Child Support (if not considered a cash asset)
• Unsupported Child's Benefit excess payment under a voluntary agreement

• Child Support payments paid for a period before 1 July 2023
• Offset Child Support payments
• Unsupported Child's Benefit excess payments under a formula assessment
• Mixed Child Support payments

Paid Parental Leave from Inland Revenue or an employer

Honoraria, payments to board of trustee members or local body members payments when:

• they are in additional to the commonly paid amount (for example for travel) or
• the amount is above the Income Revenue maximum amount (for example for additional meetings held)

Honoraria, payments to board of trustee members or local body members payments

Contributions from additional occupants where they are the client's main or only source of income, or contributions from 3 or more additional occupants until the client's next annual review, change of circumstances review or reassessment when moving into social housing on or after 2 March 2026

Contributions from additional occupants are not included as assessable income

This includes annual reviews, change of circumstances reviews or reassessments when moving into social housing on or after 2 March 2026

Income earned by clients that is exempt under the childcare cost income exemption

Salary and wages

All salary and wages

• Redundancy payments
• GST payments
• ACC levy or premium

Income from assessable assets

Self-employed income

Home-based childcare caregivers

Note MSD must use the same formula used for benefit purposes when deciding what is income. See: Payments from home-based education and care services

Income related insurance - when the amount is being used to pay amounts on account of existing debt or to pay essential costs arising from the applicant's health or disability and where no assistance is available from MSD

Fringe benefit amount (Goods, services, accommodation in lieu of money)

Income that is derived from the sale of land for profit. For example investment properties that are bought and on-sold primarily for the purposes of making money