Estimates only, using the same method as the Extraordinary savings calculator: NZ PAYE rates and thresholds for 2025/26, ACC earner levy of 1.75%, and reduced employee KiwiSaver contributions at the 3.5% default rate, on fares paid from pre-tax salary. The employer KiwiSaver offset assumes a 3.5% employer contribution calculated on the reduced salary; where a share of employees not contributing to KiwiSaver is entered, the KiwiSaver components are scaled to the contributing share. Inland Revenue has issued a product ruling (BR Prd 25/03) on some of the tax consequences of the Extraordinary public transport scheme. This is general information, not tax or financial advice; individual outcomes vary by tax bracket and circumstances.