Access Attaché Payroll tax scales for the 2026/27 financial year in New Zealand are now available to download.
Key Changes Effective 1 April 2026
ACC Earners' Levy Increase: The ACC earners' levy rises from 1.67% to 1.75%, meaning employees will see slightly higher deductions from pay and overall employment costs increase marginally for employers.
Tax Year | Max Liable Earnings | Earners' Levy Rate |
2025/26 (current) | $152,790 | $1.67 per $100 |
2026/27 | $156,641 | $1.75 per $100 |
2027/28 | $160,244 | $1.83 per $100 |
Refer to: ACC earners' levy rates on the IRD site.
Earners Levy Cut-Off increased
Since the table is using the 1.75% ACC levy rate, this is clearly for the 2026/27 tax year, so the ACC max liable earnings should be $156,641.
⚠️Important:
You should import these tax scales AFTER you have completed EOY processing and BEFORE your first pay run after 1 April 2026.
DO NOT use these tax scales in any pays before the start of the financial year.
To download and import the new Attaché tax scales, see How do I download and import tax scales.