Quick answer
In January 2027, Wellington Anniversary Day is Monday 25 January and Auckland Anniversary Day (also observed in Northland) is Monday 1 February. If the day is one an employee would otherwise work, they're paid for it at their relevant daily pay even if you're closed. If they work it, you pay at least time and a half for the hours worked and give an alternative holiday. Each employee gets one regional anniversary day a year, so staff in two regions need an agreed date.
Key points
- Wellington Anniversary Day: Monday 25 January 2027. Auckland (and Northland) Anniversary Day: Monday 1 February 2027.
- Closed on the day: staff who'd normally work it get a paid day off at relevant daily pay.
- Open on the day: at least time and a half for hours worked, plus a paid alternative holiday later.
- An employee can claim only one regional anniversary day a year, so a multi-region business should record which one applies to each person.
- The cost lands in the same fortnight as 20 January PAYE and 28 January GST, when takings are usually at their lowest.
In January 2027, Wellington Anniversary Day falls on Monday 25 January, and Auckland Anniversary Day (also observed in Northland) falls on Monday 1 February. If it’s a day an employee would normally work, they’re paid for it at their relevant daily pay even when the doors are shut. If they work it, you pay at least time and a half for those hours and give a paid alternative holiday later.
The rules are simple. The cash timing is what trips people up. Anniversary days land right after the Christmas break, in the thinnest trading weeks of the year, and in the same stretch as PAYE, GST and provisional tax. This guide puts the dates on one calendar and shows what each day costs.
Which anniversary days fall in January and early February 2027?
Two regional days matter for most January payrolls: Wellington on Monday 25 January and Auckland on Monday 1 February. Regional anniversary days are generally observed on the Monday nearest the actual date, with a handful of regional exceptions, according to Employment New Zealand’s public holidays and anniversary dates page.
| Date | Day | Applies to |
|---|---|---|
| Fri 1 Jan 2027 | New Year’s Day | Everyone (national) |
| Mon 4 Jan 2027 | 2 January, observed | Staff who wouldn’t normally work Saturday 2 January |
| Mon 25 Jan 2027 | Wellington Anniversary Day | Wellington region |
| Mon 1 Feb 2027 | Auckland Anniversary Day | Auckland and Northland |
Worked out from the “Monday nearest” rule, 22 January 2027 is a Friday and 29 January 2027 is a Friday, so both days move forward to the following Monday. Employment New Zealand’s page is the official reference and warns its regional dates may contain errors, so confirm your region there before locking in a roster. Otago and a few other regions follow different rules, and some regions have their day later in the year.
What do you pay staff on an anniversary day if you’re closed?
If you’re closed and the anniversary day falls on a day the employee would otherwise work, you pay them for the day. The pay is their relevant daily pay, which for someone on a regular week is simply what they’d have earned that day. Staff who wouldn’t have worked that day, such as a part-timer who doesn’t do Mondays, aren’t entitled to pay for it.
The “otherwise working day” test is applied employee by employee. Look at their agreement, their usual roster and what the business would have asked of them that day. A casual who works irregular shifts needs a closer look, because the question is whether the day would have been a working day for them.
For a team of eight Monday–Friday employees on $1,000 a week gross ($200 a day), closing on the day costs $1,600 in wages for a day with no sales. KiwiSaver employer contributions at 3.5% add about $56 on that gross pay.
What does it cost if staff work the anniversary day?
Working an otherwise working day costs the most: at least time and a half for the hours worked, plus an alternative holiday, which is a paid day off later. Employment New Zealand’s public holidays rights page sets out both entitlements, and its alternative holidays guidance explains the day in lieu.
Here is the same employee, on $200 a day, working the full day:
| Item | Cost |
|---|---|
| Time and a half for the day worked | $300 |
| Alternative holiday, paid when taken | $200 |
| Total cost for one day’s work | $500 |
| Normal cost of that day’s work | $200 |
| Premium over a normal day | $300 |
Multiply by the number of staff you roster on. A cafe trading with a crew of five on the day carries about $1,500 in premium, and the alternative holiday also means a day of lost labour later, when that person is off and you may need cover.
If a penal rate applies under the employment agreement, don’t add it on top. Employment New Zealand’s public holiday pay guidance treats time and a half as the calculation, with the penal rate not stacked on it, so check what the agreement says before assuming a figure.
Which anniversary day applies when you have staff in more than one region?
Each employee can claim only one regional anniversary day a year, and it’s normally tied to where they work. Employment New Zealand’s rights page makes the one-day limit clear, and its anniversary page doesn’t spell out the multi-region situation, so don’t rely on a guess.
Practical rules for owners with more than one site:
- Record the region against each employee in payroll, not just against the business.
- For people who move between sites, agree in writing which anniversary day they take. Do it before January, not on the Monday.
- A temporary posting to another region doesn’t earn a second day. It needs an agreed single date.
- Remote staff are the case most often missed. A bookkeeper working from home in Wellington for an Auckland-based business is working in Wellington, so the agreement should say which day applies.
AI answers regularly get this wrong by giving a single national date. There isn’t one.
Can you move an anniversary day to a quieter date?
Yes, by agreement. A public holiday can be transferred to another day if the employer and employee agree, and Employment New Zealand’s transferring a public holiday page covers the process. For a business that must trade on the Monday, moving the paid day off to a quieter week removes the time-and-a-half premium problem for that day. Put the agreement in writing and keep a copy.
Transfers can’t be forced. If one employee says no, the actual day stands for them. Raise it in November while there’s time to ask each person, rather than the week before.
How do anniversary days line up with January paydays and tax dates?
They fall inside a crowded fortnight. Here’s the January 2027 cash calendar with the two anniversary days on it:
| Date | What’s due or happening |
|---|---|
| Fri 15 Jan | GST for periods ending 30 November, and the second provisional tax instalment for many with a March balance date |
| Wed 20 Jan | PAYE on December wages, for most small and medium employers |
| Mon 25 Jan | Wellington Anniversary Day |
| Thu 28 Jan | GST for periods ending 31 December |
| Mon 1 Feb | Auckland Anniversary Day |
Payday filing is separate. Inland Revenue’s payday filing page explains that employment information is filed within two working days of payday. Because anniversary days are public holidays, they don’t count as working days, so a payday that sits next to one can shift a filing date by a day.
For deeper planning of the tax dates themselves, see our guides on GST due dates and a cash buffer and the December–January cash-flow plan. If you ran a closedown, the Christmas payroll timeline covers the pay run before it.
What should you do before the first week of January?
Do five things in a single sitting in December, and the anniversary days stop being surprises:
- List every employee’s region and usual working days. This gives you the “otherwise working day” answer per person.
- Decide: open or closed on each anniversary day. Price both using the tables above.
- Ask about transferring where you need to trade. Get agreements in writing.
- Mark 20 January, 25 January, 28 January and 1 February on the same cash calendar and note the balance you need at each date.
- Check how much cash is on hand against that calendar. If there’s a gap of even a few days, sort out the fix while the business is calm.
Funding applications go faster when you aren’t racing a deadline. See funding over a weekend or public holiday for what moves on a holiday and what waits for the next business day, and payroll due this week if the pay run is close and the money isn’t there.
If you want a head start, see if you qualify and we’ll look at where you stand before the first anniversary day arrives.
What if January cash is short for the holidays?
If the calendar shows a gap, the usual fixes are a standing business line of credit you can draw on and repay when February takings arrive, or cash flow funding sized on what the business takes. Both suit a known, short gap with a clear way out, which is exactly what an anniversary-day payroll bulge is. Speed is possible, never promised, and it depends on your documents and the type of funding, so the earlier you start, the more options stay open.
Make the January calendar work before it starts
A payroll that runs on time in the thin weeks of January is a quiet win nobody notices, and that’s the point. If your cash calendar shows a gap around 20 January, 25 January or 1 February, the best time to deal with it is now, while there’s no clock on you.
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Frequently asked questions
When is Wellington Anniversary Day in 2027?
Monday 25 January 2027. Wellington's day is observed on the Monday nearest 22 January, and 22 January 2027 is a Friday. Check Employment New Zealand's published list for your region before you finalise a roster.
When is Auckland Anniversary Day in 2027?
Monday 1 February 2027, the Monday nearest 29 January. Northland employees also observe this date. The first Monday of February is the one many Auckland businesses forget when they plan January payroll.
Do I have to pay staff for an anniversary day if we're closed?
Yes, if the day falls on a day that employee would otherwise work. Employment New Zealand's rule is that an employee is entitled to a paid day off when a public holiday falls on an otherwise working day. A part-timer who doesn't work Mondays isn't entitled to pay for a Monday anniversary day.
What do I pay someone who works on an anniversary day?
At least time and a half for the hours they work. If it's a day they'd otherwise have worked, they also get an alternative holiday (a paid day off later). Employment New Zealand notes that a penal rate in the agreement isn't stacked on top of the time-and-a-half calculation.
Which anniversary day applies if my business has staff in two regions?
An employee gets only one regional anniversary day a year, normally linked to where they work. For people who split time between regions, agree in writing which date applies, and record it against the employee in payroll so it's decided before the day rather than on it.
Can I move an anniversary day to a different date?
Employment New Zealand allows a public holiday to be transferred by agreement, for example to a quieter day for the business. It needs the employee's agreement and is best recorded in writing. Check the current transferring a public holiday guidance for the exact process.
How should I fund anniversary day payroll if January takings are slow?
Work out the cost per day first, then set it beside the January cash calendar. If the gap is a few days wide, an existing line of credit or short-term working capital is more realistic than hoping February trading arrives early.