KiwiSaver Contribution Calculator NZ: Employee, Employer & ESCT
Work out how much you contribute from each payday, the estimated employer amount after ESCT and the combined annual contribution.
Reviewed 31 July 2026 · New Zealand dollars and current settings where stated
How much goes into KiwiSaver from each payday?
Your employee contribution is a percentage of gross pay. Your employer generally contributes a gross percentage too, but ESCT is deducted before the net employer amount reaches the account. This calculator separates those amounts and shows them by payday and by year.
Your contribution details
Enter a valid annual salary and contribution rates.
Your KiwiSaver contribution estimate
KiwiSaver contribution rates from 1 April 2026
The current default employee and compulsory employer contribution rate is 3.5% of gross salary or wages. A temporary employee reduction to 3% may be approved. Higher employee rates of 4%, 6%, 8% and 10% remain available. The default is scheduled to rise to 4% from 1 April 2028.
| Contribution | Calculator treatment |
|---|---|
| Employee | Gross salary multiplied by the selected employee rate, plus any voluntary amount. |
| Employer | Gross salary multiplied by the employer rate, less estimated ESCT. |
| Government | Optional estimate of 25 cents per eligible member dollar, capped at $260.72 and excluded above the stated income limit. |
Official sources: Inland Revenue, KiwiSaver changes, employer contributions and ESCT guidance.
Why the employer amount is lower than the stated rate
The compulsory employer contribution is a gross percentage. ESCT is normally deducted before the net amount reaches the KiwiSaver account. The correct ESCT rate is based on employment history and salary plus gross employer contributions, so the automatic result is an estimate.
KiwiSaver Contribution Calculator NZ: Employee, Employer & ESCT FAQs
What is the minimum KiwiSaver contribution in 2026?
The standard minimum employee and compulsory employer rate is 3.5% from 1 April 2026, subject to eligibility and employment arrangements.
Can I still contribute 3%?
An employee may apply for a temporary contribution-rate reduction to 3% for 3 to 12 months. It is not the standard permanent default.
Does the employer contribution equal 3.5% in my account?
Usually not. ESCT is deducted from the gross employer contribution, so the net amount reaching the account is lower.
Does this include the government contribution?
The optional estimate applies the current 25-cent-per-dollar formula and annual cap, but actual eligibility depends on age, residence, taxable income and contribution timing.
Is this the same as a KiwiSaver balance calculator?
No. This page calculates contributions per payday and per year. Use the KiwiSaver Projection Calculator to model a future balance at age 65.