It was no Aprils Fools - have you and your team made the appropriate 1 April changes?

The new adult minimum wage rates (before tax) that apply to employees aged 16 or over are:

• $13.75 per hour, which is$110.00 for an 8-hour day,$550.00 for a 40-hour week.

The new entrants' minimum wage rates and the training minimum wage rates (before tax) are:

• $11.00 an hour, which is$88.00 for an 8-hour day or$440.00 for a 40-hour week.

The new entrants' minimum wage applies to a person who:

• is 16 or 17 years old AND has not completed 3 months or 200 hours of employment, whichever is shorter AND is not supervising or training other workers AND is not subject to the training minimum wage.

The training minimum wage applies to people who:

• are required by their employment agreements to undertake recognised industry training involving at least 60 credits a year.

KiwiSaver contribution rate is now 3%. Employers should be:

• deducting a minimum of 3% from each contributing employee's pay (you don't need to change the rate if you're already deducting 4% or 8%)using the default rate of 3% if no rate is selectedcontributing a minimum of 3% as your compulsory employer contribution for all eligible employees.

PAYE is now deducted from all primary and secondary school student employees or when making a scheduler payment to them.

ML and ML SL tax codes are no longer used:

• make sure these tax codes are replaced with M or M SL.

Student loan repayment rate is now 12%.