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Working for Families Tax Credits Ngā tukunga tāke me whakaruruhau te iwi

Minimum family tax credit

Minimum family tax credit (MFTC) is a payment made to families with dependent children, so there is a minimum income each week after tax.

MFTC tops up a family's annual net income to $26,156 a year ($503 per week) for the tax year ending 31 March 2019.

Check if you qualify for minimum family tax credit

You can receive MFTC if you earn below the annual income level and work for a salary or wage for at least:

  • 30 hours each week (for a couple), or
  • 20 hours each week (for a single parent).

If you and/or your spouse or partner are injured
You'll still receive MFTC if you would normally work the required weekly hours, but are injured and receive accident compensation instead of your usual salary or wages.

Check if you're entitled to any other Working for Families Tax Credits

Work out your entitlement

Use our Estimate your Working for Families Tax Credits calculator to check what you may be entitled to.

When you won't qualify for minimum family tax credit

You won't qualify for the weeks you’re not working the required hours and your family income is only from:

  • NZ Superannuation or Veteran's Pension
  • student allowance
  • self-employment (includes one partner being employed by the other)
  • shareholder-employee income from a close company you have a 10% or more shareholding in
  • contract payments to non-resident contractors.

You may still qualify for any weeks you receive the above family income and work for the required hours.

You won't qualify:

  • for the weeks when your family income includes an income-tested benefit
  • if you and/or your spouse or partner don’t work the required hours because you're on unpaid leave (including sick leave without pay)
  • if you're on strike, or
  • if you're locked out.

Coming off a benefit

If you're coming off a benefit to start work you may be eligible for other types of Working for Families Tax Credits.

To make sure you receive all your entitlements, check our Coming off a benefit section.