---
title: Which legislative changes taking effect on 1st April 2026 will impact my payroll?
description: This article will help you navigate the changes effective from 1st April 2025 for Minimum Wage, ACC Earners Levy, and Student Loan threshold.
---

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# Which legislative changes taking effect on 1st April 2026 will impact my payroll?

*Updated: February 2025*

There are four confirmed changes directly affecting payroll for the 24/25 financial year. They fall into place on 1st April 2025, and are:

- **Minimum wage increase** 
    - Adult minimum wage will increase to **$23.95** from $23.50 per hour
    - Starting out and training minimum wage will remain at 80% of adult minimum wage, increasing from $18.80 to **$19.16** per hour
- **ACC Earners Levy increase** 
    - ACC Earners Levy rate will increase from $1.67 to **$1.75 per $100**
    - Maximum annual threshold for liable earnings will increase from $152,790 to **$156,641**
- **Student loan threshold remains the same** 
    - At **$24,128**, which translates to **$464 per week.**
- **KiwiSaver Contribution rates** 
    - Minimum contribution rates will rise to 3.5% for both employee and employers
    - Employees can apply for a temporary reduction and if granted this will also apply to the employer contributions.
- **Kiwisaver Inclusion of Employees aged 16 and 17** 
    - If the employee is making regular contributions to a KiwiSaver fund, employers minimum contributions of 3.5% are now required.

The Thankyou Payroll system will automatically update to reflect ACC Earners Levy and KiwiSaver Contribution rates for pays  dated ! April and after. 

As an employer, you must keep your employees informed about any differences they may notice in their paychecks as a result of these changes.

![Info - Blue Block (1)](https://help.thankyoupayroll.co.nz/hs-fs/hubfs/KnowledgeBase/CalloutIcons/Info%20-%20Blue%20Block%20(1).png?width=52&height=52&name=Info%20-%20Blue%20Block%20(1).png)Two updates are the employer's responsibility and not done automatically by our system.

These are:

1. Adapting  **minimum wage thresholds** is the employer's responsibility. You might need to change the pay rate during a pay period. Our [help article](https://help.thankyoupayroll.co.nz/en/changing-the-pay-rate-during-a-pay-period?hsLang=en) will show you how to do this easily.
2. Reducing the KiwiSaver contribution rates where a **temporary rate reduction** has been granted.

---

### Links to further information:

Follow these links to find out more information on the increases listed above:

- [Minimum wage increase - MBIE](https://www.mbie.govt.nz/about/news/minimum-wage-set-for-2026#:~:text=The%20Workplace%20Relations%20and%20Safety,current%20hourly%20rate%20of%20%2423.50.)
- [ACC Earners Levy - IRD](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-earners-levy-rates)
- [KiwiSaver Temporary rate reduction - IRD](https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/changing-my-kiwisaver-contribution-rate/temporary-rate-reduction)

---

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