Protected Net Earnings (PNE) is a legal safeguard in New Zealand that ensures individuals subject to child support deductions retain at least 60% of their net earnings—earnings remaining after tax and other mandatory deductions. This rule helps individuals maintain a basic standard of living while still meeting their child support obligations. The protected portion of income cannot be taken by Inland Revenue for child support payments, ensuring that those paying child support are not left without sufficient income for their own living expenses.
PNE reflects a balance between fulfilling parental financial responsibilities and preserving financial stability for the paying individual.