Changes from April 2026
A.C.C Earners Levy
Levy increased to $1.75 per $100 on earnings up to a maximum of $156,641 P.A
Student Loans
No Changes - threshold remains at 464 p.w or $24128 divided by the No. of Pays per Year.
KiwiSaver
Employees and Employers on 3% are upgraded to 3.5% from pay-days on or after 1st April 2026.
(And to 4% for pay-days on or after 1st April 2028)
The temporary 3% rate is available for a period of 3 to 12 months with the permission of IRD.
Employee can reset to 3.5% or higher after 3 months on the temporary rate by completing a KS2 form.
Tax Changes
No Changes