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NZ payroll runs on payday filing — Inland Revenue must receive payroll data on or before every pay date. Rippling automates payday filing, KiwiSaver, and ACC so your NZ Ltd stays IR and ERA compliant.
New Zealand payroll is administered by Inland Revenue (IR) and the Accident Compensation Corporation (ACC). Since April 2019, payday filing has been mandatory — employers must submit payroll data to IR on or before each pay date, mirroring Australia's STP model.
KiwiSaver is the defining feature of NZ payroll. New employees are automatically enrolled and employers must contribute 3% of gross for enrolled employees. The ESCT (Employer Superannuation Contribution Tax) is deducted from the employer KiwiSaver contribution and remitted monthly to IR.
ACC provides no-fault accident cover, replacing most personal injury litigation rights. Employers pay a sector-based workplace levy; employees have a 1.60% earner levy deducted through PAYE.
Rippling's New Zealand payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| KiwiSaver (Employer) | 3% | Minimum for enrolled employees. Subject to ESCT. Higher rates permitted. |
| ACC Employer Levy | Varies | Sector-based ANZSIC code. Set by ACC annually, invoiced from payroll returns. |
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| Contribution | Rate | Notes |
|---|---|---|
| KiwiSaver (Employee) | 3%, 4%, 6%, 8%, or 10% | Employee-selected. Default 3%. Deducted and remitted by employer. |
| ACC Earner Levy | 1.60% | On gross up to NZ$142,283 (2024/25). Included in PAYE deduction. |
| PAYE (Income Tax) | 10.5%–39% | Per tax code and income. Rippling applies per IR330 declaration. |
| Band | Income | Rate |
|---|---|---|
| 1 | Up to NZ$14,000 | 10.5% |
| 2 | NZ$14,001–NZ$48,000 | 17.5% |
| 3 | NZ$48,001–NZ$70,000 | 30% |
| 4 | NZ$70,001–NZ$180,000 | 33% |
| 5 | Over NZ$180,000 | 39% |
Tax code declared by employees on IR330 at onboarding. Common codes: M (primary job), S (secondary), SL (student loan). Student loan repayments: additional 12% deducted at source. Rippling applies the correct withholding per tax code.
Final pay includes all accrued annual leave (greater of OWP or AWE), other leave entitlements, and notice pay. Alternative holidays paid out if not taken. Rippling calculates Holidays Act-compliant final pay automatically on offboarding.
Statutory: KiwiSaver (3% employer), ACC, 4 weeks annual leave, 10 sick days, government PPL.
Market standard: Southern Cross private health, income protection, life insurance. Tech: 5+ weeks leave, flexible working, home office setup, learning budget.
Payday filing requires employers to submit payroll data to Inland Revenue on or before each pay date. It replaced the old annual employer summary in April 2019. Rippling's NZ module is registered with IR's Gateway Services and submits payday filings automatically on each approved pay run — no manual IR portal submission needed.
Annual leave must be paid at the greater of an employee's ordinary weekly pay (OWP) at the time leave is taken, or their average weekly earnings (AWE) over the prior 52 weeks. For salaried employees with no variable pay these are usually the same. For employees with bonuses or commissions, AWE can be significantly higher. Rippling tracks both and automatically applies the higher figure.
KiwiSaver employer contributions (3% of gross) are paid to Inland Revenue along with the monthly PAYE payment, due by the 20th of the following month. The employer contribution is subject to ESCT — a tax on the employer contribution itself, deducted before remittance at a rate based on the employee's income. Rippling calculates ESCT per employee automatically.
Yes. Rippling's NZ payroll module handles payday filing to IR on each pay date, KiwiSaver management, ESCT calculation, ACC earner levy deduction, and Holidays Act-compliant leave. thePeopleStack configures the full NZ payroll setup including IRD employer registration, KiwiSaver enrollment, and ACC levy account.
