About the Waha Rumaki allowance#

The purpose of the Waha Rumaki allowance is to:

• give practical recognition to te reo Māori as a taonga to be actively protected under Te Tiriti o Waitangi
• recognise the additional skills certificated kaiako | teachers in education and care services must have to teach the curriculum in te reo Māori
• support language-based education and care services (puna reo) to recognise, retain and attract certificated kaiako with the additional language skills they require.

Our name, Waha Rumaki#

The name Waha Rumaki was given by Ngā Puna Reo o Aotearoa to us.

Waha means to carry or to uplift, to raise up. It is also a person's mouth, voice, and the action of speaking.

Rumaki means to immerse or be immersed. It also means to plant (sowing te reo Māori).

Waha is both a noun and a verb.

• Noun – waha is the person who carries or uplifts te reo Māori. That person is the waha that carries or maintains the rumaki.
• Verb – waha also refers to the action, strategies and practical application of uplifting te reo and maintaining a rumaki (reo Māori only) learning environment.

Who is eligible for the Waha Rumaki allowance#

The Waha Rumaki allowance is available to services that:

• have identified as one of the 2 kaupapa Māori immersion and bilingual education and care service types
• are education and care services that affiliate with Te Kōhanga Reo National Trust.

The 2 kaupapa Māori immersion and bilingual education and care service types are below.

Puna Reo – 81% to 100% immersion#

Te reo Māori is the principal language of communication and instruction with mokopuna used 81% or more of the time, including in the implementation of the curriculum.

It is expected that mokopuna in the service can interact freely in te reo Māori, without instruction.

Reo Rua Education and Care – 51% to 80% bilingual#

Te reo Māori is used at least 51% of the time as the language of communication and instruction with mokopuna, including in the implementation of the curriculum.

English is accepted as a temporary language of instruction and communication. Not all mokopuna in the service are expected to interact freely in te reo Māori. They will do so when instructed.

The ECE funding handbook has more information about service and kaiako eligibility.

5-3-1 Allowances for kaiako in Māori bilingual and immersion education and care services

Allowance rates and payment#

The allowance rate we pay for each kaiako depends on:

• the language level their service teaches at (immersion or bilingual)
• how many years of experience they have teaching in Māori medium.

The ECE funding handbook has the current Waha Rumaki allowance rates.

5-3-1 Allowances for kaiako in Māori bilingual and immersion education and care services

GST is added to the payment.

We cannot advise you on how the allowance relates to payroll-related processes. Go to your accountant, payroll provider or Inland Revenue (IRD) for advice.

Contact us – Inland Revenue

Payment schedule#

The allowance is paid to your service monthly, in arrears.

Below is an indicative payment schedule for the Waha Rumaki allowance for 2025 and 2026.

How to apply for the Waha Rumaki allowance#

The Waha Rumaki/PITA Return must be submitted every month by:

• licensed Puna Reo and Reo Rua Education and Care services
• eligible education and care services that are affiliated with Te Kōhanga Reo National Trust.

Services have 7 days to submit their completed Waha Rumaki/PITA Return. Late submissions may result in late or no payment.

If your service meets the eligibility criteria of a Puna Reo or Reo Rua Education and care service and would like to change to this service type, complete the EC8 form below.

Submit the completed form to your regional advisor.

Regional offices

After you apply#

Once the EC8 form is processed, your service will receive a letter of confirmation that your service type has been updated.

This letter of confirmation will need to be supplied to your student management system (SMS) so they can add the 'Waha Rumaki/PITA Return' function. Delays in this engagement may result in late or no payment.

Chapter 14-5 of the ECE Funding Handbook has more information about the Waha Rumaki/PITA Return.

Chapter 14-5 Waha Rumaki/Pita Return

Confirm service or kaiako information each month#

Licensed Puna Reo and Reo Rua Education and Care services providing their required attestation through the Waha Rumaki/PITA Return must submit this every month.

Services have 7 calendar days to submit their completed Waha Rumaki/PITA Return. Late submissions may result in late or no payment.

Eligible education and care services that are affiliated with Te Kōhanga Reo National Trust must submit their Waha Rumaki application, including attestation, through an alternative application process every month. These must be reviewed and updated to reflect any staff changes. These services have 7 calendar days to submit. Late submissions may result in late or no payment.

If there have been changes that may affect the allowance payment this must be reflected in the monthly submission. This could be a change to a kaiako employment agreement.

Changes could include:

• kaiako leaving the service
• new kaiako starting at the service
• changes in kaiako experience bands (1 to 3, 4 to 6, or more than 7 years)
• formal change in kaiako work hours.

If a kaiako starts or leaves partway through a month, we will pay that kaiako pro rata for the month.

More information#

Resources for calculating experience and FTE#

Resources for calculating final payments for leaving kaiako#

Services which received the Waha Rumaki allowance#