NZ ESCT Calculator 2026

Calculate the Employer Superannuation Contribution Tax (ESCT) deducted from your employer's KiwiSaver contributions. ESCT rates range from 10.5% to 33% based on your total income including employer contributions.

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NZ ESCT Calculator 2026 — Employer Superannuation Contribution Tax

Free New Zealand ESCT (Employer Superannuation Contribution Tax) calculator. Estimate the tax deducted from employer KiwiSaver contributions based on salary bands from 10.5% to 33%.

Employer KiwiSaver Contribution$2,4003% of salary
ESCT Rate33.0%Based on salary + employer KS
ESCT Deducted$792Tax on employer contribution
Net Credited to KiwiSaver$1,608After ESCT deducted
Total Employer Cost$3,192Contribution + ESCT

Employer Superannuation Contribution Tax (ESCT) is deducted from the employer's KiwiSaver contribution before it's credited to the employee's fund. The rate is based on the employee's total income (salary plus employer contributions): 10.5% up to $16,000, 17.5% up to $50,500, 30% up to $71,500, and 33% above $71,500. The employer contribution is still mandatory at a minimum of 3% of gross salary regardless of ESCT.

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