EOFY changes take effect from 1 April 2026, and here’s the summary of what’s changing:
| Minimum wage increase The adult rate increases to $23.95 per hour from 1 April 2026. If you have team members on or near minimum wage, review rates before your first April pay run. |
| ACC earners’ levy rate and threshold The ACC earners’ levy rate increases to $1.75 per $100 (threshold increases to $156,641). |
| KiwiSaver changes The default minimum KiwiSaver contribution rate (employee and employer) increases from 3% to 3.5% for pay periods with a pay date on or after 1 April 2026. |
Source: Smartly
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