What's Changing for the 2025-26 Financial Year?

The following change are expected to take effect on 1 April 2025 but are yet to receive official sign-off by the New Zealand government:

• The ACC earner levy is increasing from $1.60 per $100 of liable earnings (1.60%) to $1.67 per $100 of liable earnings (1.67%). That means:

  • The maximum liable earnings for ACC earner levy has increased from $142,283 to $152,790

  • The maximum ACC earner levy that can be withheld for an entire year has increased from $2,276.52 to $2,551.59.

• Employer Superannuation Contribution Tax (ESCT) earnings thresholds are changing as shown in the table below:

FastTrack will make updated tax rates for the 2024-25 financial year available for download via the Tax Maintenance Service. It is expected that updated tax rates will be available for download from 14/03/2025.