Inland Revenue validation changes (October 2025)

From the 4th of October 2025, Inland Revenue is adding five new validation checks to its payday filing upload service.

In addition to the new validation errors, any upload that fails a validation check will now be rejected. When this happens you will need to correct the error and try uploading again.

Validation errors

The following validation errors could be returned when uploading.

Error	Cause
Code: 177 “Sum of deductions greater than gross and ESS earnings”	The total of any deductions exceeds the amount of gross earnings or schedular payments returned. Please note, this includes PAYE, Student Loan, KiwiSaver and Child Support deductions.
Code: 178 “Earnings not liable for ACC greater than gross and ESS earnings.”	The amount included in the earnings not liable for ACC earners levy exceeds the total of gross earnings, and ESS earnings returned.   We will be adding a warning message for this error code in the 2025.2.0 release
Code: 179 “KiwiSaver deductions or contributions with WT tax code”	KiwiSaver employee deductions or KiwiSaver employer contributions have been returned for a contractor who uses the WT tax code.
Code: 175 “Family Tax Credits not allowed for this employer.”	Amounts have been entered into the family tax credit return field, for employers who are not MSD.
Code: 176 “Tax Credit Payroll Donations greater than PAYE/schedular tax deductions”	The amount of tax credit payroll donations is greater than the PAYE returned.

While our tests have shown that these scenarios are unlikely to occur in MYOB Exo Employer Services, we have identified one validation rule that can be enhanced.

The MYOB Exo Employer Services 2025.2.0 release will include enhanced validation to ensure that errors are identified as early in the pay process as possible.