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Ministry of Education New Zealand
$ per funded child hourRates from 1 January 2024
Under 22 and over20 Hours ECE
incl GSTexcl GST*incl GSTexcl GST*incl GSTexcl GST*
100% certificated teachers17.25 15.00 10.04 8.73 16.08 13.98 
80-99% certificated teachers16.56 14.40 9.12 7.93 15.22 13.23 
50-79% certificated teachers15.08 13.11 7.92 6.89 13.90 12.09 
25-49% certificated teachers12.33 10.72 6.41 5.57 12.26 10.66 
0-24% certificated teachers10.69 9.30 5.40 4.70 11.23 9.77 
$ per funded child hourRates from 1 March 2024
Under 22 and over20 Hours ECE
incl GSTexcl GST*incl GSTexcl GST*incl GSTexcl GST*
100% certificated teachers17.25 15.00 10.04 8.73 16.80 14.61 
80-99% certificated teachers16.56 14.40 9.12 7.93 15.90 13.83 
50-79% certificated teachers15.08 13.11 7.92 6.89 14.52 12.63 
25-49% certificated teachers12.33 10.72 6.41 5.57 12.80 11.13 
0-24% certificated teachers10.69 9.30 5.40 4.70 11.73 10.20 
$ per funded child hourRates from 1 January 2025
Under 22 and over20 Hours ECE
incl GSTexcl GST*incl GSTexcl GST*incl GSTexcl GST*
100% certificated teachers17.60 15.30 10.24 8.90 17.14 14.90 
80-99% certificated teachers16.89 14.69 9.30 8.09 16.22 14.10 
50-79% certificated teachers15.38 13.37 8.08 7.03 14.81 12.88 
25-49% certificated teachers12.58 10.94 6.54 5.69 13.06 11.36 
0-24% certificated teachers10.90 9.48 5.51 4.79 11.96 10.40 
$ per funded child hourRates from 1 January 2026 **
Under 22 and over20 Hours ECE
incl GST***excl GSTincl GST***excl GSTincl GST***excl GST
100% certificated teachers17.6915.38 10.298.95 17.2314.98 
80-99% certificated teachers16.9714.76 9.358.13 16.3014.17 
50-79% certificated teachers15.4613.44 8.127.06 14.8812.94 
25-49% certificated teachers12.6410.99 6.585.72 13.1211.41 
0-24% certificated teachers10.969.53 5.544.82 12.0210.45 

* Pourato uses a funding rate to 6.dp for this set of rates. We have rounded to 2.dp for ease of reading. (Note these GST exclusive rates are not effective until the 1 July payment.)

** Rates with an effective date from 1 July 2025 onwards are GST exclusive rates. These rates are 2.dp in Pourato.

*** GST inclusive rates for rates effective from 1 July 2025 are for comparison only.