From 01 April 2026
KiwiSaver
Minimum employee and employer contributions increase to 3.5% from 3%.
Temporary rate reduction
Employees can apply for a temporary rate reduction from 1 February 2026 if they want to carry on contributing at 3%.
Contributions for 16 and 17-year-olds
If you have 16 or 17 year-olds working for you, they will qualify for employer KiwiSaver contributions.
Minimum Wage
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.
ACC Earner Levy
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.