Payroll compliance changes for 2026–2027 - NZ
This page explains the compliance changes related to MYOB Acumatica — Payroll for the 2026-27 New Zealand tax year. To keep you compliant, when you open a pay with a physical pay date of 1 April 2026 or later, MYOB Acumatica — Payroll automatically applies these new tax rates and thresholds.
For more details, see payroll calculations and business rules on the IR website.
Once you're familiar with the changes, you can start preparing for the end of the 2026 tax year.
ACC earner's levy changes
The ACC levy deduction is included in the PAYE amount displayed on the Employee's Current Pay form (MPPP3130).
| 2025-26 tax year value | 2026-27 tax year value | |
| ACC earner levy rate | 1.67% | 1.75% |
| ACC income maximum |
$152,790.00 |
$156,641 |
KiwiSaver changes
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From 1 April 2026, the default minimum contribution rate for both employees and employers will increase from 3% to 3.5%.
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Employees aged 16-17 who are enrolled in KiwiSaver will become eligible for compulsory employer contributions.
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From 1 February 2026, employees can apply to Inland Revenue for a temporary rate reduction from 3.5% to 3%, applicable 1 April 2026.
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The rate reduction also applies to employer contributions, allowing them to temporarily contribute 3%.
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The rate reduction can be approved for a minimum of three months to a maximum of 12 months. Employees must re-apply to extend it.
Minimum wage increase
| 2025-26 tax year wage |
2026-27 tax year wage |
|
| Adults | $23.50 | $23.95 |
| Starting-out and training | $18.80 | $19.16 |