What It Does

For each employee and pay period this module computes PAYE income tax on the New Zealand resident scale (10.5% to 15,600, 17.5% to 53,500, 30% to 78,100, 33% to 180,000 and 39% above) using Inland Revenue's annualised method so weekly, fortnightly, four-weekly and monthly pays are all correct; the ACC earner levy (1.67% on liable earnings up to NZ$152,790, capped automatically); KiwiSaver employee contributions (3/4/6/8/10%) and the compulsory employer contribution with ESCT on the employer share; student-loan deductions (12% above the pay-period threshold derived from NZ$24,128); and Holidays Act 2003 holiday pay. It produces a payroll register and validates IRD numbers with the official modulus-11 check. Every bracket, rate and cap is editable per company, so the module follows the law as it changes.

Payslip Run

Populate employees, compute PAYE, ACC levy, KiwiSaver, ESCT, student loan, holiday pay, net pay and employer cost, with run totals and CSV export.

Editable PAYE & ESCT Scales

The PAYE and ESCT scales are real editable models — adjust bands and rates as Inland Revenue revises them; nothing is hard-coded.

Key Features

• PAYE income tax on the 2025-26 resident scale via the annualised method across all pay frequencies.
• ACC earner levy 1.67% up to NZ$152,790, capped automatically; editable for the 1 April 2026 change.
• KiwiSaver & ESCT — employee 3/4/6/8/10%, compulsory employer minimum, ESCT on the employer contribution using an editable threshold scale.
• Student loan 12% on earnings above the pay-period threshold, applied to SL tax codes only.
• Holidays Act 2003 leave — 8% pay-as-you-go accrual plus an annual-leave payment wizard (greater of ordinary pay and average weekly earnings).
• IRD number validation using Inland Revenue's modulus-11 check digit.
• Payroll register with run totals and CSV export; own payslip model, no Enterprise dependency.
• Pure-Python computation engine, fully unit tested.

All rates, caps and brackets carry the current statutory defaults and are editable; confirm them against the latest Inland Revenue guidance before running live payroll. Not affiliated with any government authority.