KiwiSaver calculator: contributions, ESCT and government contribution
See what goes into your KiwiSaver from your pay, your employer's contribution after ESCT (employer superannuation contribution tax), and the government contribution, per pay and per year. It uses the rates from 1 April 2026 (3.5% default) and the IRD's payroll rules, and it matches the IRD's worked examples to the cent. Employers can use it to check payslips and ESCT rates.
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CalculatorESCT ratesWorked examplesGovernment contributionFAQ
New employee? Estimate the ESCT rate
ESCT rates (from 1 April 2025)
| ESCT threshold amount | ESCT rate |
|---|---|
| $0 – $18,720 | 10.5% |
| $18,721 – $64,200 | 17.5% |
| $64,201 – $93,720 | 30% |
| $93,721 – $216,000 | 33% |
| $216,001 and over | 39% |
The ESCT threshold amount is the employee's salary or wages plus the employer's gross super contributions from that employer in the previous tax year (1 April to 31 March). For someone who wasn't there all year, the employer estimates a full year. The rate is set at the start of the year and doesn't change during it. ESCT is worked out on the employer contribution in whole dollars and truncated to cents.
Worked examples (IRD payroll specification 2026-27)
- 4-weekly pay of $3,500, 17.5% ESCT: employee 3.5% = $122.50. Employer 3.5% = $122.50. ESCT = $122 × 17.5% = $21.35, net employer contribution $101.15.
- Monthly $3,952, 2% to KiwiSaver ($79.04) and 1% to another fund ($39.52), 17.5%: ESCT = $79 × 17.5% = $13.82, plus $39 × 17.5% = $6.82.
- Weekly $800, employer 3%: $24.00 less ESCT of $4.20 = $19.80 net.
- ESCT threshold: $50,000 of pay + $4,216 employer super = $54,216, so 17.5%. A new employee from 17 July 2025 on $380 a week plus $11.40 super: ($391.40 ÷ 7) × 258 days = $14,425.88, so 10.5%. A new employee on $878 a fortnight plus $26.34 super: ($904.34 ÷ 14) × 365 = $23,577.43, so 17.5%.
Typical case: $65,000 a year, paid fortnightly, 3.5% each. You put in $87.50 a fortnight ($2,275 a year). Your employer puts in $87.50 gross, less ESCT at 30% (threshold $67,275) of $26.10, so $61.40 net ($1,596.40 a year). The government adds $260.72. Total: $4,132.12 a year.
Government contribution
From the KiwiSaver year starting 1 July 2025, the government pays 25c for every $1 you contribute, up to $260.72 a year (that needs $1,042.86 of your own contributions between 1 July and 30 June). There's no government contribution if your taxable income is over $180,000. You need to be 16 or older and under 65, and mainly living in New Zealand.
FAQ
What is the KiwiSaver contribution rate in 2026?
From 1 April 2026 the default employee and employer contribution rate is 3.5% of gross pay, up from 3%. It rises to 4% from 1 April 2028. You can choose 4%, 6%, 8% or 10%, or apply for a temporary rate reduction to stay at 3%.
How is ESCT calculated?
Your employer contribution is taxed at an ESCT rate set by your previous year’s pay plus employer super from that employer: 10.5% up to $18,720, 17.5% to $64,200, 30% to $93,720, 33% to $216,000 and 39% above. It’s worked out on whole dollars of the contribution and truncated to cents.
What is the ESCT rate on a $65,000 salary?
The threshold amount includes employer contributions: $65,000 plus 3.5% ($2,275) is $67,275, which is over $64,200, so ESCT is 30%. The ESCT rate can be higher than your PAYE rate because of this.
How much is the KiwiSaver government contribution?
25 cents for every dollar you contribute between 1 July and 30 June, up to $260.72. You get the full amount by contributing $1,042.86 or more. There’s none if your taxable income is over $180,000.
Do 16 and 17 year olds get the government contribution?
Yes. From 1 July 2025, members aged 16 and 17 can get the government contribution. From 1 April 2026, employer contributions also apply to 16 and 17 year old employees who are KiwiSaver members.
Is the employer contribution on top of my salary?
Usually yes: compulsory employer contributions are paid on top of your gross pay. Some employment agreements use a total remuneration approach, where the contribution comes out of your package. Check your agreement.
Sources (checked 17 Oct 2026): IRD Payroll calculations and business rules specification (1 April 2026 to 31 March 2027, sections 2.4, 5.20, 5.21); IRD Employer superannuation contribution tax (ESCT); IRD KiwiSaver changes; IRD Getting the KiwiSaver government contribution.
General information, not tax or financial advice. Check your payslip, your employer or the IRD for your situation. Total remuneration packages, where the employer contribution comes out of your pay, aren't modelled.