Ten dollar Tauranga is enshrined by the council decision this week to bypass paying staff and contractors a living wage.

Tauranga City Council this week voted to not adopt a living wage, joining Auckland Council, Hamilton City Council and Wellington City Council have all considered the issue, but have not implemented it.

The new $10 notes put out by the Reserve Bank last year.

Paying a living wage of $19.25 an hour would cost millions and upset the staff pecking order which is founded on pay rates, the staff report to the council states.

Paying all staff more than the minimum wage will cost the city council an additional $54,000 per annum based on current total remuneration costs to bring all employees paid below the living wage up to the $19.25 an hour.

The costs for maintaining internal pay equity and fairness between employees, its CCO's and its contractors is estimated to cost at least $3.23 million – and this doesn't include the cost of applying a living wage to TCC contractors.

The living wage will add $541,000 to the CCO Bay Venues Ltd to bring employees up to the living wage of $19.25 an hour.

Maintaining 'pay equity and fairness” that is ratcheting up other salaries to preserve existing margins, will cost BVL another $2.02 million, states the staff report, and that doesn‘t include paying BVL contractors a living wage.

At the art gallery paying a living wage will add $2660 to the annual wage bill, based on current salary costs only. This also excludes costs for maintaining internal pecking orders. All art gallery contractors are paid above the living wage.

Tourism BOP will have to pay an additional $45,000 per annum to bring all employees paid below the living wage up to the living wage. This also excludes the cost of maintaining internal pay equity and fairness between employees and its Contractors.

There are only 44 accredited Living Wage Employers in New Zealand. None of them are large private or public sector organisations. There are no councils in New Zealand that are accredited Living Wage Employers.

The Living Wage Movement (Aotearoa New Zealand) states that the Living Wage is the hourly wage a worker needs to pay for the necessities of life and participate as an active citizen in the community.

It reflects the basic expenses of workers and their families such as food, transportation, housing and childcare, and is calculated independently each year by the New Zealand Family Centre Social Policy Unit.

The Living wage rate is voluntary and was calculated to be $19.25 per hour in 2015.