Employee contribution rates
The current default is 3.5%. Employees can choose 4%, 6%, 8% or 10%. A temporary reduction to 3% can apply for 3 to 12 months.
New Zealand KiwiSaver Calculator 2026
KiwiSaver Calculator NZ 2026
Estimate your employee contribution, employer contribution after ESCT, current government contribution and total annual KiwiSaver amount using 2026 settings.
IRD sources checked: 4/4 · 17 Sept 2026, 10:55 am
Current default3.5% employee + 3.5% employerDefault rises to 4% from 1 April 2028.
Quick answer
KiwiSaver contribution rates 2026 at a glance
The default employee contribution is 3.5% and the matching employer minimum is generally 3.5% for eligible employees. Employer contributions are usually reduced by ESCT before reaching your account. The current government contribution can be up to $260.72 a year if you qualify.
Calculator
Calculate your KiwiSaver contributions
Enter your gross salary and contribution rates to estimate your employee amount, gross employer contribution, ESCT, net employer contribution and eligible government contribution.
This assumes employer contributions are taxed using the standard ESCT method and that your employer contribution is additional to salary. Total-remuneration arrangements can differ.
Estimated annual KiwiSaver going into your account$4,723.22
- Your contributions
- $2,625.00
- Employer contribution before ESCT
- $2,625.00
- Estimated ESCT (30.0%)
- − $787.50
- Net employer contribution
- $1,837.50
- Estimated government contribution
- $260.72
2026 settings
Current KiwiSaver contribution rules
Employer contribution
From 1 April 2026, the compulsory employer contribution is generally 3.5% of gross salary or wages for eligible employees, subject to KiwiSaver rules and ESCT.
Government contribution
The government currently contributes 25 cents per eligible dollar contributed, capped at $260.72 a year. Taxable income above $180,000 removes eligibility.
ESCT
KiwiSaver employer contribution after ESCT
Employer contributions are generally taxed using ESCT. Current thresholds are 10.5% up to $18,720, 17.5% to $64,200, 30% to $93,720, 33% to $216,000 and 39% above that. The applicable threshold is based on salary or wages plus employer superannuation contributions under IRD rules.
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IRD KiwiSaver references
FAQs
KiwiSaver calculator NZ: common questions
How much will I contribute to KiwiSaver in 2026?
Your employee contribution is based on your gross salary or wages and chosen contribution rate. The current default employee rate is 3.5%, with standard choices of 3.5%, 4%, 6%, 8% and 10%.
What is the default KiwiSaver contribution rate in 2026?
From 1 April 2026, the default employee and matching employer KiwiSaver contribution rate is 3.5%. The default is scheduled to rise to 4% from 1 April 2028.
Can I still contribute 3%?
A temporary rate reduction can allow an employee to contribute 3% for between 3 and 12 months. An employer may choose to match that temporary 3% rate.
What employee KiwiSaver rates can I choose?
The standard employee contribution rates are 3.5%, 4%, 6%, 8% and 10% of gross pay. A temporary 3% reduction may apply if approved.
How much does my employer put into KiwiSaver?
The compulsory employer contribution is generally at least 3.5% for eligible employees from 1 April 2026, but ESCT is usually deducted before the net employer amount reaches your KiwiSaver account.
What is ESCT on KiwiSaver?
ESCT is employer superannuation contribution tax. It is generally deducted from employer KiwiSaver contributions before the remaining amount reaches the employee’s KiwiSaver account.
How much is the current government KiwiSaver contribution?
From 1 July 2025 the government contributes 25 cents for each eligible dollar contributed, up to a maximum of $260.72 a year. People with taxable income above $180,000 do not qualify.