Finance & business New Zealand
KiwiSaver Employer Contribution Calculator
Your employer must match your KiwiSaver with at least 3.5% of your gross pay from 1 April 2026, but tax is taken from that contribution before it reaches your account. This calculator shows the contribution, ESCT, the tax on employer contributions, and the net amount, and adds your own contribution and the government's.
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3.5% is the legal minimum from 1 April 2026.
Optional: shows a simple total of contributions over that time.
Employer contribution after ESCT
—Employer contribution before tax
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ESCT rate
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ESCT deducted
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Your contribution
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Government contribution
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Total into your account per year
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Where the money goes
Working with a different rate? Edit the rates this calculator uses
These are the figures we verified on 2026-10-26. Change them to work with a historic period, or with a new rate that has been announced but which we have not published yet.
Inland Revenue, from 1 April 2026; 4% from 1 April 2028
Sources agree on these thresholds for 2026/27; check IRD's table
Halved from 50c on 1 July 2025
Budget 2025
An estimate, not a statement. An estimate. ESCT is worked out from your earnings and your employer's contribution over the previous year, and the government contribution depends on your contributions and income cap. Check your KiwiSaver provider's statement and Inland Revenue for exact figures.
How much does my employer have to pay into KiwiSaver?
At least 3.5% of your gross pay from 1 April 2026, rising to 4% in April 2028. On $70,000 that is $2,450 a year, of which ESCT at 30% takes $735, so $1,715 reaches your account. Your own contribution comes out of your pay on top of that.
What the employer must pay
Employers must contribute at least 3.5% of gross pay from 1 April 2026 for employees who are KiwiSaver members, and the minimum rises to 4% on 1 April 2028. Employees can choose a higher rate. The minimum employee rate also moved to 3.5% by default.
Some employers pay more than the minimum, and some count it within a total remuneration package, so check your agreement.
ESCT
ESCT, the tax on employer KiwiSaver contributions, is deducted from the contribution before it is paid into your fund. The rate depends on your total salary plus the contribution, and your employer applies it. If the wrong rate is applied, you can ask Inland Revenue to correct it.
To see the employee side, including the government contribution and a projection, use the retirement calculator.
How this is calculated
The rule, step by step, so you can check any figure by hand.
employer contribution = gross pay × employer rate (minimum 3.5%)ESCT rate is set by gross pay plus the employer contribution: 10.5%, 17.5%, 30%, 33% or 39%net employer contribution = contribution − ESCTyour contribution = gross pay × your rate; government contribution = 25c per $1 of yours up to the maximum
ESCT is charged on the employer contribution, not on your pay, and its rate depends on your total earnings plus the contribution, so a higher earner loses a larger share of the employer's money to tax. A person on $70,000 loses 30%, and someone on $50,000 loses 17.5%, though the employer pays the same percentage.
The sources for the ESCT bands are not all identical: most give $18,720, $64,200, $93,720 and $216,000, while one reference page lists older thresholds. The bands are editable, so you can check yours against Inland Revenue's table.
A worked example
A salary of $70,000, employer at 3.5%, employee at 3.5%.
- Employer contribution$2,450
- ESCT at 30%$735
- Net employer contribution$1,715
- Your 3.5%$2,450
- Government contribution (25c per $1, max $260.72)$260.72
- Total into your account$4,426
$4,426 a year into the account.
The government contribution depends on your own payments through the year.
Government contribution
From 1 July 2025 the government pays 25 cents for every dollar you contribute, up to $260.72 a year, for members up to an income limit of $180,000. The calculator shows the maximum and does not model your payment pattern.
What it leaves out
Contribution holidays, fees, investment returns and the effect of changing jobs are not modelled. Your KiwiSaver provider's statement shows what actually reached the account.
What this calculator does not do
- Employee on a single employer
- ESCT bands are taken from published sources and editable
- Assumes you contribute enough to receive the government maximum
- No investment growth
Common questions
What is the minimum employer KiwiSaver contribution?
3.5% of gross pay from 1 April 2026, rising to 4% from 1 April 2028.
What is ESCT?
The tax on employer contributions, taken from the employer's contribution before it reaches your account.
What are the ESCT rates?
10.5%, 17.5%, 30%, 33% or 39%, depending on your earnings plus the contribution.
Does the employer contribution come out of my pay?
No. It is paid on top of your salary unless your agreement says it is part of a total package.
How much does the government contribute?
25 cents per dollar you contribute, to a maximum of $260.72 a year, from 1 July 2025.
Where these numbers come from
- Inland Revenue — KiwiSaver Contribution rates, employer contributions and the government contribution
- Inland Revenue — employer contributions (ESCT) Employer contribution and ESCT rules
Rates last verified 2026-10-26 Every figure Inland Revenue sets is re-checked against the source at least once a year, and again whenever a change is announced. Out of date? Tell us and we will fix it.
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