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KiwiSaver Employer Contribution Calculator (NZ)

Work out your 3.5% employer contribution, and see how much actually lands in the employee's account after ESCT.

Your numbers

3.5% from 1 April 2026, rising to 4% from 1 April 2028
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What is the compulsory employer KiwiSaver contribution?

3.5% of gross salary or wages from 1 April 2026, up from 3%. It is scheduled to rise to 4% from 1 April 2028.

Where Compono fits

KiwiSaver is a retention benefit that only pays off if people stay long enough to value it. Most people do not leave over the contribution rate, they leave over the manager, the workload, or a fit that was wrong from day one. Compono reads culture fit at hire and engagement once people are in, so what you invest in keeping people has something to hold on to.

See how it works

How it's calculated

The compulsory employer contribution is 3.5% of gross salary or wages from 1 April 2026, rising to 4% from 1 April 2028. Employer superannuation contribution tax is then deducted from that contribution, so it reduces what reaches the employee's account without changing what the employer pays. ESCT is charged at 10.5% up to $18,720, 17.5% to $64,200, 30% to $93,720, 33% to $216,000 and 39% above that, based on the employee's total salary and employer contributions in the previous year. Employer contributions became compulsory for 16 and 17 year olds from 1 April 2026. An employee can apply for a temporary rate reduction to 3%, renewable every 12 months, and the employer then contributes 3% as well. This is general guidance, not legal advice.

New to the term? Read the plain-English definition of KiwiSaver employer contributions in the HR Glossary.

Common questions

Is ESCT paid on top of the 3.5%?

No. ESCT is deducted from the employer contribution, so the employer's cost stays at 3.5% and the employee's account receives the balance after tax.

Can an employee contribute less than the standard rate?

An employee can apply for a temporary savings rate reduction to 3%, renewable every 12 months. Where that applies, the compulsory employer contribution also drops to 3%.

Do we have to contribute for under-18s?

Yes, for 16 and 17 year olds, from 1 April 2026. That is a change from the previous rules.

This page is general information, not legal advice. We check figures annually and update them on a best-efforts basis, but employment rules change and we cannot promise everything here is current or complete. Before you act on it, confirm the detail with Employment New Zealand or your own adviser. Last reviewed July 2026.