Wii U Network IDs can be transfered to a new console by Nintendo

[Kenology]

KylieDog said:

If under warranty and break in a way covered by it, those that aren't and those expired I doubt it.

As someone who's has had to deal with Nintendo a few times over this issue, I can tell you that you don't have to pay. 

I only paid once, and that was when I spilled water on my 3DS.  My negligence, so I paid.