Statutory and legislative payroll changes in New Zealand, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Minimum wage rises to NZD $23.95 an hour
Effective 1 Apr 2026
The adult minimum wage rises from NZD $23.50 to $23.95 an hour from 1 April 2026, a 45-cent increase. The starting-out and training minimum wage rises from $18.80 to $19.16 an hour.
For the employer
- Raise any adult employee paid at or near $23.50/hour to at least $23.95 from the 1 April 2026 pay run.
- Update starting-out and training wage rates to the new $19.16/hour floor.
For the employee
- Minimum-wage employees receive a 45-cent hourly pay rise from 1 April 2026.
Source: Employment New Zealand - Minimum wage increasing 1 April 2026 · Last verified 1 October 2026
KiwiSaver default contribution rate rises to 3.5%
Effective 1 Apr 2026
The default KiwiSaver employee and matching employer contribution rate rises from 3% to 3.5% from 1 April 2026, applying to all pay days from that date. Employees who want to keep contributing at 3% can apply to Inland Revenue for a temporary rate reduction, which employers can choose to match.
For the employer
- Update payroll systems to deduct and match KiwiSaver contributions at the new 3.5% default rate from the first pay day on or after 1 April 2026.
- Where an employee has an approved temporary rate reduction, you may choose to match their reduced rate instead of the 3.5% default.
- From 1 April 2026, make employer contributions for 16- and 17-year-old employees who are KiwiSaver members, if they meet the other eligibility criteria.
For the employee
- Default KiwiSaver contributions rise from 3% to 3.5% of pay (both employee and matching employer share) unless a different rate is chosen or a temporary reduction is approved.
Source: Inland Revenue, New Zealand - KiwiSaver changes · Last verified 1 October 2026