Please note, this article provides an overview only, based on practical experience in dealing with these matters on a daily basis. We describe only the minimum requirements outlined in the Holidays Act 2003. Employers may provide greater entitlements, or operate under collective agreements that provide additional provisions. We are not lawyers and this article should not be seen as legal advice.
New Zealand has 12 official public holidays under the Holidays Act 2003, including Matariki.
New Zealand has not had weekend public holidays requiring Mondayisation since 2022. In 2026, this changes.
ANZAC Day in 2026 falls on a Saturday. Later in the year, Boxing Day (26 December) also falls on a Saturday, followed shortly after by the day after New Year’s Day in early January 2027. For some employees, these holidays will transfer to the following Monday under the Holidays Act 2003.
Where a public holiday falls on a weekend, it becomes necessary to determine whether the actual calendar date or the transferred date applies. This depends entirely on whether the day would otherwise be a working day for the employee.
Understanding how this operates is critical to ensuring correct payroll treatment and compliance.
New Zealand Public Holidays
The 12 national public holidays are:
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1 January (New Year’s Day)
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2 January (Day after New Year’s Day)
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6 February (Waitangi Day)
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Good Friday
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Easter Monday
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25 April (ANZAC Day)
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King’s Birthday
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Matariki (date varies year on year)
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Labour Day
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25 December (Christmas Day)
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26 December (Boxing Day)
In addition to these national public holidays are regional public holidays, commonly referred to as Anniversary Days. Each region observes one Anniversary Day, and the date varies across regions and years.
Payroll systems support compliance, but they should never replace informed review and judgement.
Anniversary Days in 2026
Anniversary days are generally observed on the Monday closest to the historical provincial founding date, except Canterbury and Hawke’s Bay, which are typically observed on a Friday.
The 2026 Anniversary dates are:
- Auckland – 26 January
- Wellington – 19 January
- Nelson – 2 February
- Taranaki – 9 March
- Otago – 23 March
- Southland – 7 April
- Hawke’s Bay – 23 October
- Marlborough – 2 November
- Canterbury – 13 November
- Westland – 30 November
- Chatham Islands – 30 November
Employers should confirm regional dates each year, as they can vary.
Otherwise Working Day
The first step in determining public holiday entitlements is establishing whether the day is an “otherwise working day” for the employee.
Employment New Zealand states:
“In many cases it is easy to work out whether or not an employee would otherwise have worked on the day in question because the working pattern or roster is constant.”
Where it is unclear whether the day is an otherwise working day, the employer and employee must consider all relevant factors, including:
- The employment agreement
- The employee’s usual work patterns
- Whether the employee works only when work is available
- Rosters or time and attendance systems
- The reasonable expectations of both parties
- Whether the employee would normally have worked if the day were not a public holiday
No single factor is determinative. All relevant factors must be considered.
If the day falls within a closedown period, the assessment must be made as though the closedown were not in effect.
Determining whether a day is an otherwise working day is a practical exercise based on the employee’s specific work pattern.
Public Holiday Entitlements
Public holiday entitlements are outlined in sections 46 to 50 of the Holidays Act 2003.
When the employee does not work
If the public holiday falls on an otherwise working day and the employee does not work, the employee is entitled to be paid their Relevant Daily Pay (RDP) or Average Daily Pay (ADP), where applicable.
If the day is not an otherwise working day and the employee does not work, there is no entitlement to payment.
When the employee works
If the public holiday falls on an otherwise working day and the employee works, they are entitled to:
- Payment at no less than time and a half of their relevant daily pay or average daily pay for the hours worked
- An alternative holiday (one full day)
If the public holiday does not fall on an otherwise working day and the employee works, they are entitled to:
- Payment at no less than time and a half for the hours worked
- No alternative holiday
Where an employee is already paid penal rates for weekend work, the employer must ensure that total payment is at least time and a half of the employee’s relevant daily pay for the hours worked. The Act does not require compounding of penal rates beyond the statutory minimum.
Mondayisation and Tuesdayisation
Mondayisation occurs when an eligible public holiday falls on a Saturday or Sunday.
The holidays that may be transferred are:
- New Year’s Day
- Day after New Year’s Day
- Waitangi Day
- ANZAC Day
- Christmas Day
- Boxing Day
If a public holiday falls on a weekend, whether the actual date or the transferred date applies depends on whether the day would otherwise be a working day for the employee.
It is essential to determine the otherwise working day first.
Practical Reference Guide
- A public holiday is recognised only once per employee
- If the weekend day is an otherwise working day and the Monday is not, the weekend day is the employee’s public holiday
- If the Monday is an otherwise working day and the weekend day is not, the Monday is the employee’s public holiday
- If both days are otherwise working days, the public holiday applies to the actual calendar date
- Where both Christmas and Boxing Day, or both New Year public holidays, fall over a weekend, Tuesdayisation may apply
Whichever day is determined to be the employee’s public holiday, the standard public holiday entitlements apply to that day.
Key Takeaways:
- Mondayisation returns in 2026, with several public holidays falling on Saturdays and potentially transferring to the following Monday.
- The correct public holiday depends on whether the day is an otherwise working day for the employee, not the calendar date alone.
- There is no strict formula prescribed in legislation for determining an otherwise working day. Employers must assess this based on employment agreements, work patterns, and roster systems.
- A public holiday is recognised once only. Employees are not entitled to public holiday benefits twice, even if both days are worked.
- Seven-day operations require careful review, as different roster patterns may produce different outcomes for different employees.
- Payroll and rostering systems should be reviewed to ensure configuration supports correct determinations.
- Early review reduces risk, particularly ahead of late 2026 and early 2027 when multiple weekend public holidays occur.
