Changes for the 01 April 2026 - 31 March 2027 Tax Year

iPayroll has been updated with the new 2026-2027 tax tables for payrolls with payment dates on or after 01 April 2026. 

ACC Earner levy has increased. The ACC Earner Levy rate will be 1.75% (previously 1.67%)  which will affect all employees. The ACC Threshold has increased to $156,641 (previously $152,790).

Student Loan threshold has stayed at $24,128 for employees repaying Student Loans.

KiwiSaver minimum employee and compulsory employer contribution rates to 3.5% will be calculated for all active employees that currently have 3%; 

KiwiSaver minimum age for compulsory employer contribution is will be 16 years old (previously 18).

Employees and employers that are contributing more than the 3% will not change.

If your organisation defaults for adding new employee are currently 3% this will be updated automatically also.

ESCT (Employer Super Contribution Tax) % rates will recalculated at the same time.
Processing of both these updates will may take longer than normal so please take care when opening your first pay in April and give yourself time to review the information.

Minimum wage, Starting out and Training pay rates change on 01 April 2026,  which will affect any employee currently paid minimum wage. You will need to review and amend Pay Rates for employees. Please use Reports > HR > Staff - Pay Rates.

For more information here IRD - ACC earner levy rates

For more information here Pay Rates - Edit an employee

For more information here Employment NZ - Minimum wage 2026

ACC Earner levy and KiwiSaver 

The ACC Earner Levy rate has increased to 1.75% which will change the PAYE deduction, with the new KiwiSaver minimum contribution rate increased to 3.5% the Take Home Pay is reduced.

Use the Timesheet Entry > Compare Payslips or Calculations to review the changes for an employee.

Before pay for 01 April is open - 2025-2026 tax and 3% KiwiSaver 

After first pay for April is open - 2026-2027 tax and 3.5% KiwiSaver 

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