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

Working for Families Tax Credits payments over Easter

The WfFTC payment due on 23 April 2019 will be paid early, on 19 April 2019

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Who is eligible for Working for Families Tax Credits

Find out the eligibility criteria and who pays your Working for Families Tax Credits payment.

Who is eligible for Working for Families Tax Credits

You must meet all four of the following criteria to be entitled to WfFTC.

1. You must have a dependent child or children in your care

Dependent children are all children in your care who are:

  • 15 years of age or younger
  • 16 or 17 years of age who are not financially independent
  • 18 years of age and not financially independent who are:
    • still at secondary school, or
    • at a tertiary institution
  • not in a marriage, civil union or de facto relationship.

A child is financially independent when they:

  • work 30 hours or more a week, or
  • receive a student allowance, benefit or other government assistance.

Children who are 18 and not financially independent, are treated as dependent children until the earlier of one of the following:

  • the end of the calendar year (31 December) in which they turn 18
  • the date they become financially independent, or
  • the date they leave the secondary school or tertiary institution they attend.

2. You must be the principal caregiver

You must be the person responsible for the day-to-day care of the child(ren).

If you have shared care of any child(ren) you may still qualify.

Find out more about shared care

3. You must be aged 16 or older

4. You or the child(ren) must meet residency requirements

You must meet at least one of the following residency requirements:

  • you're a New Zealand resident and have been in New Zealand continuously for at least 12 months at any time. You must be a tax resident and resident in New Zealand when you apply for your payments, or
  • all the children you're claiming for are resident and present in New Zealand.

Who is a resident of New Zealand

Children born in New Zealand before 1 January 2006 are considered residents of New Zealand.

From 1 January 2006 onwards, children born in New Zealand, the Cook Islands, Tokelau or Niue, are only considered residents of New Zealand if at least one of their parents:

  • is a New Zealand citizen
  • has permanent residency (ie, they're entitled to be in New Zealand or Australia indefinitely), or
  • is entitled to reside indefinitely in the Cook Islands, Tokelau or Niue.

Check what Working for Families Tax Credits you may be entitled to

Who pays your Working for Families Tax Credits

If you receive a benefit, Work and Income will generally pay your WfFTC. You can still choose to receive your entitlement from us instead of Work and Income.

We'll pay your WfFTC if your main income is from:

  • working
  • a student allowance
  • New Zealand Superannuation, or
  • ACC.