ESCT Calculator NZ
Employer Superannuation Contribution Tax tier.
NZ$
NZ$
ESCT rate
30.0%
Employer pays $720.00 ESCT; $1,680.00 reaches employee
| Gross employer contribution | $2,400.00 |
|---|---|
| ESCT @ 30.0% | −$720.00 |
| Net into KiwiSaver | $1,680.00 |
About this calculator
ESCT (Employer Superannuation Contribution Tax) is deducted from the employer's 3% KiwiSaver contribution before it's paid into the employee's account. The rate depends on the employee's total earnings from that employer.
- Up to $16,800: 10.5% · $16,801–$57,600: 17.5% · $57,601–$84,000: 30% · $84,001–$216,000: 33% · over $216,000: 39%.
- Calculated on annual salary + employer contributions paid to date.
Frequently asked questions
Why does the employer pay this?
It's the tax on the contribution — analogous to the employee paying PAYE on salary. The employer remits ESCT to IRD with PAYE.
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Calculator NZ provides general information only. For decisions with significant financial, medical or legal consequence please consult a qualified professional.