01 April 2026 changes for you and your employees

From 01 April 2026

Minimum employee and employer contributions increase to 3.5% from 3%.

Employees can apply for a temporary rate reduction from 1 February 2026 if they want to carry on contributing at 3%.

If you have 16 or 17 year-olds working for you, they will qualify for employer KiwiSaver contributions.

Minimum wage to increase to $23.95 from $23.50 per hour, training and starting out to increase to $19.16 from $18.80 per hour.

The ACC Earners Levy will increase to 1.75% from 1.67% with the income threshold moving to $156,641 from $152,790.

We will have these changes ready for you and your employees, remember to review the date of birth for anyone under 20 years of age.

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