IR Updates April 2025 to March 2026

Changes from April 2025

A.C.C Earners Levy

Levy increased to $1.67

Student Loans

No Changes - threshold remains at 464 pw or $24128 / no yearly pays.

KiwiSaver

ESCT / RSCT earning threshold for rates below 39% increased. (To reflect the higher Aug 2024 thresholds)

Tax Changes

Extra Pay: Tax on Grossed up amount calculated from the last four weeks can use last two pay period paid earnings instead.
This allows for irregular pay periods and for monthly employees two pays are combined instead of one.

Fringe benefit tax changes.