As we move into winter and prepare for calving, longer hours, and staff rosters, it’s a good time for farming employers to pause and make sure payroll and employment obligations are up to date. A few small checks now can help avoid issues later, especially during busy periods.
Below is a quick snapshot of what’s changed, followed by more detailed guidance to help you stay on track this season.
What’s Changed Since Last Year – At a Glance
Minimum wage increased from 1 April 2026
Public holiday dates confirmed for King’s Birthday and Matariki
Latest IRD tax code and KiwiSaver forms should now be used
Ongoing focus on minimum wage compliance for salaried staff
Continued emphasis on accurate timesheets and record keeping
Detailed Update for Farming Employers
Public Holidays Coming Up
The following national public holidays apply this season and should be allowed for when planning rosters and pay:
King’s Birthday: Monday, 1 June 2026
Matariki: Friday, 10 July 2026
Employees working on public holidays are entitled to time‑and‑a‑half and an Alternative Day off, depending on whether it is a working day for them.
Employment Agreements
It’s important that all staff have a current written employment agreement that clearly outlines hours, pay, accommodation (if provided), and any salary arrangements.
DairyNZ has a helpful overview explaining employment agreements and employer responsibilities. www.dairynz.co.nz/
Employment agreements can also be purchased through Federated Farmers if needed. www.fedfarm.org.nz/
IRD Forms – Make Sure You’re Using the Latest Versions
For new employees or when an employee’s details change, ensure the most up‑to‑date IRD forms are being used:
Using outdated forms can cause delays or errors with PAYE and KiwiSaver deductions.
Minimum Wage – Are You Still Compliant?
From 1 April 2026, the minimum wage rates increased to:
Adult minimum wage: $23.95 per hour
Starting‑out and training wage: $19.16 per hour
These rates apply to all hours worked, regardless of whether an employee is paid hourly or on a salary.
Salaried Employee Example
Salaries cannot be averaged over a season. Minimum wage must be met in each pay period.
Example:
An employee on a $65,000 salary:
$65,000 ÷ 26 fortnights = $2,500 per fortnight
$2,500 ÷ $23.95 = approximately 104 hours per fortnight
If the employee works more than 104 hours in a fortnight, the extra hours must be paid on top of the salary.
This is especially important during calving and peak workload periods.
Accommodation on Farm
Where on‑farm accommodation is provided, it must be charged at market value. If you’re unsure what this should be, it’s a good idea to talk with your accountant.
If accommodation is correctly documented in the employment agreement:
The accommodation value may be excluded from KiwiSaver calculations
Employer and employee KiwiSaver contributions may not apply to the accommodation portion
Correct documentation is essential for this to apply.
Timesheets and Record Keeping
Keeping accurate time and wage records is a legal requirement. Employers must retain these records for at least 7 years.
Timesheets don’t need to be complicated, but they should clearly record:
Hours worked
Start and finish times
Breaks taken
DairyNZ provides guidance and a simple weekly timesheet template that many farmers find easy to use.
Good timesheets protect both the employer and the employee and make it much easier to respond to any questions from IRD or Employment NZ.
Summary
With minimum wage increases, set public holidays, and ongoing expectations around record keeping, now is a good time to review your employment arrangements. Making sure wages, salaries, agreements, and paperwork are up to date can save stress during the busiest parts of the season.
If you’re unsure about any of the above, or would like help checking, professional advice early can make a big difference.
Wishing you a productive and smooth start to the season ahead.
General enquiries Email: payroll@accounted4.co.nz
Carolyn Ext.837 - Email: carolyn.l@accounted4.co.nz
Anne Ext.831 - Email: anne.b@accounted4.co.nz
Kate Ext.825 - Email: kate.c@accounted4.co.nz
