Estimate — not official amounts.
The figures on this site are taken from named primary sources — Inland Revenue, Employment New Zealand and Stats NZ — but have not been through the site's own review and sign-off. Do not rely on them for a financial decision or a dispute with your employer or Inland Revenue — check the cited source or the responsible authority.
TakeHome

KiwiSaver

KiwiSaver is opt-in retirement saving: you choose a contribution rate off your gross pay, and your employer contributes on top of it — an employer cost that is never taken from your take-home. Employer superannuation contribution tax (ESCT) is withheld from the employer’s share. Your KiwiSaver contribution does not reduce the income PAYE is charged on. The figures shown are those in force for the current tax year.

What KiwiSaver is

KiwiSaver is New Zealand’s voluntary work-based retirement savings scheme. Unlike PAYE and the ACC levy, it is opt-in: your contribution is a rate you choose, not a fixed deduction everyone pays. That is why this calculator treats your KiwiSaver rate as an input — change it, and you watch your take-home move.

Your contribution rate

From 1 April 2026 the default, minimum contribution rate for a contributing member is 3.5% of your gross pay. You can instead choose a higher rate — the available rates are 3.5%, 4%, 6%, 8%, 10%. A temporary reduction to 3% is possible on application for members who can’t manage the new minimum, and the default is scheduled to rise again to 4% from 1 April 2028; both are future or optional arrangements, not the standard rate today.

One point matters for your tax: your KiwiSaver contribution comes off your gross pay, but it does not reduce the income PAYE is charged on. Your income tax is still worked out on your full gross, and the KiwiSaver contribution is taken separately — so it lowers your take-home without lowering your tax.

Your employer’s contribution — never taken from your pay

Your employer must also contribute to your KiwiSaver — 3.5% of your gross — on top of your salary or wages. This is the key honesty point on this site: the employer contribution is a cost to your employer, paid into your retirement pot; it is never subtracted from your take-home pay. The calculator shows it only as information — “what your employer pays on top” — so you can see the full picture of an offer without mistaking the employer’s share for your own deduction.

ESCT — the tax on the employer’s contribution

The employer’s KiwiSaver contribution is itself taxed, through Employer Superannuation Contribution Tax (ESCT). ESCT is withheld from the employer contribution before it lands in your KiwiSaver account, at a flat rate set by which band your combined salary and employer super falls into:

ESCT rate bands for the current tax year
Salary + employer superESCT rate
$0 – $18,72010.5%
$18,721 – $64,20017.5%
$64,201 – $93,72030%
$93,721 – $216,00033%
$216,001 and over39%

ESCT, too, is an employer-side tax — it comes out of the employer’s contribution, not out of your pay, and it never touches your take-home. The calculator surfaces it only alongside the employer contribution, as part of the “cost to employer” picture.

The figures behind this page are the rates in force for the current tax year; the content is in preparation and pending review.