Judith Collins says she hadn't planned to offer Kiwis tax cuts - but that was before the second lockdown.
If it wins the election, National's promising to left the tax thresholds for 16 months - primarily benefiting middle income earners, which will put $3000 in the back pocket of middle New Zealanders.
If elected, the party would lift the bottom, middle and top tax thresholds in a bid to "let Kiwis keep more of what they earn".
The overall size of National's plan is $10 billion over five years and will be paid for by using the unallocated portion of the Government's Covid-19 fund and by spending less money than a Labour Government would over the same period.
Collins says National would also allow businesses to immediately deduct new investments up to $150,000, and it would double depreciation rates for plant, equipment and machinery when businesses invest over $150,000.
Employers will be required to give workers at least 10 days' sick leave a year if Labour gets back in.
It would double the minimum sick leave entitlement from the current five days.
Workplace relations and safety spokesman Andrew Little says people shouldn't feel pressured to go to work if they don't feel well.
He says there are a whole bunch of workers who, without the wage or leave support subsidies, would have not been able to take time out for their own or their family's health.
Little says safe and healthy workers play a key role in getting the economy moving.
Listen above as Lorna Subritzky and Shane Te Pou talk the week's news with Francesca Rudkin on The Sunday Panel