What rate does the calculator use for the ACC earners' levy?

The ACC earners' levy is 1.75% on earnings up to the maximum liable earnings of $156,641 from 1 April 2026.

What is the default KiwiSaver contribution rate used?

The default KiwiSaver employee rate is 3.5% from April 2026. The employer minimum contribution is also 3.5%, shown before the employer superannuation contribution tax (ESCT).

Is the student loan repayment included in the NZ calculation?

Yes, student loan repayment is 12% of income above the $24,128 threshold for 2026 to 2027. The Independent Earner Tax Credit of $520 is also calculated for eligible income levels.

New Zealand Methodology 2026-27

New Zealand methodology (2026-27)

Income tax

Income	Rate
$0, $15,600	10.5%
$15,601, $53,500	17.5%
$53,501, $78,100	30%
$78,101, $180,000	33%
Above $180,000	39%

ACC earners' levy

1.75% up to maximum liable earnings of $156,641 (from 1 April 2026). Your payslip's PAYE line combines income tax and this levy.

KiwiSaver, student loan, IETC

KiwiSaver at your chosen rate (default 3.5% from April 2026); employer minimum 3.5% shown before ESCT. Student loan: 12% of income over $24,128 for 2026-27 (unchanged). IETC: $520 for incomes $24,000-$66,000, abating 13c per dollar to $70,000.

Source and verification

IRD individual tax rates and the Payroll Calculations & Business Rules Specification. Our test suite checks the engine against IRD's IR340 April 2026 tables, e.g. $1,000/week on code M: income tax $154.00 + ACC $17.50 = PAYE $171.50, which matches our derivation of the IR340 table for that row.