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KiwiSaver Employer Guide — Contributions, ESCT, and Obligations in NZ

the KiwiSaver obligations for the employers in New Zealand. The guide covers the employer KiwiSaver contribution (3% minimum), the Employer Superannuation Contribution Tax (ESCT), the automatic enrolment rules, and the KiwiSaver reporting through the Employment Information system.

Employer KiwiSaver Obligations

The employer must: (a) deduct the KiwiSaver employee contributions from the salary and the wages at the rate chosen by the employee, (b) pay the employer contribution of the minimum 3% of the gross salary (the "employer superannuation contribution"), (c) calculate and deduct the ESCT (the Employer Superannuation Contribution Tax) from the employer contributions, (d) enrol the new employees who are automatically eligible (the "auto-enrolment" — the employees aged 18 to 64 who are not already in the KiwiSaver) after 8 weeks of the employment, and (e) report the KiwiSaver deductions and the contributions through the Employment Information (EI) each pay day.

ESCT Rates

The ESCT (Employer Superannuation Contribution Tax) is deducted from the employer KiwiSaver contributions based on the employee's marginal tax rate (the "ESCT rate" linked to the previous year's income). The ESCT rates for the 2025-26 year are: 10.5% on the first $15,600, 17.5% on $15,601-$53,500, 30% on $53,501-$78,100, 33% on $78,101-$180,000, and 39% on the income above $180,000. The ESCT is allocated to the employee's KiwiSaver account as the employer contribution (after the tax deduction).