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KiwiSaver calculator: what goes into your fund each year
Choose your contribution rate. The calculator adds your employer’s 3.5 % after employer superannuation contribution tax and the government’s 25 cents per dollar.
Reviewed by Radif Partners
Into your KiwiSaver each year
$4,426
you $2,450 · employer $1,715 after ESCT · government $261
| Gross per year | $70,000 |
| PAYE (tax code M) | − $13,221 |
| ACC earners’ levy (1.75 %) | − $1,225 |
| KiwiSaver (3.5 %) | − $2,450 |
| Take-home per year | $53,105 |
| Take-home per year | $53,105 |
| Employer KiwiSaver $2,450 − ESCT $735 | $1,715 |
| Government contribution (25 c per $1, up to $260.72) | $261 |
| Employer cost per year (salary + KiwiSaver) | $72,450 |
Inland Revenue rates for 2026-27: 10.5 % to 39 %, ACC 1.75 % up to $156,641, KiwiSaver default 3.5 %. PAYE is annualised; Inland Revenue’s tables can differ by a few cents per pay. Estimates only, see the methodology.
Three contributions reach a KiwiSaver account from a salary, and only one of them reduces your take-home pay. You contribute a percentage of gross pay, 3.5 % by default since 1 April 2026, or 4, 6, 8 or 10 % if you choose. Your employer adds at least 3.5 %, but pays employer superannuation contribution tax, ESCT, on it at a rate based on your salary plus the employer contribution. The government adds 25 cents for each dollar you contribute between 1 July and 30 June, up to $260.72 a year, provided your income is $180,000 or less. On a $70,000 salary at 3.5 %, you contribute $2,450, your employer’s $2,450 becomes $1,715 after ESCT, and the government adds $261: $4,426 a year into your fund for a take-home cost of $2,450. The calculator shows these amounts for your salary and rate, and how the choice of rate changes your take-home pay.
The effect of your rate on $70,000 a year
| Your rate | You | Employer after ESCT | Government | Total into KiwiSaver | Your take-home |
|---|---|---|---|---|---|
| 3.0 % | $2,100 | $1,715 | $261 | $4,076 | $53,455 |
| 3.5 % | $2,450 | $1,715 | $261 | $4,426 | $53,105 |
| 4.0 % | $2,800 | $1,715 | $261 | $4,776 | $52,755 |
| 6.0 % | $4,200 | $1,715 | $261 | $6,176 | $51,355 |
| 8.0 % | $5,600 | $1,715 | $261 | $7,576 | $49,955 |
| 10.0 % | $7,000 | $1,715 | $261 | $8,976 | $48,555 |
Your employer is only required to contribute 3.5 %, whatever rate you choose. Contributing more than 3.5 % raises your savings but not your employer’s share, unless your agreement says otherwise. The 3 % row is the temporary rate reduction, with the employer matching 3 %.
ESCT in two sentences
ESCT is the tax on employer contributions, deducted by the employer before the money reaches your fund, at 10.5 %, 17.5 %, 30 %, 33 % or 39 % depending on your salary plus employer contributions in the previous year. The thresholds, $18,720, $64,200, $93,720 and $216,000, differ from the income tax thresholds because they include the contribution itself. See the KiwiSaver changes guide for the 2026 and 2028 steps.
Questions people ask
How much does my employer contribute to KiwiSaver in 2026?
At least 3.5 % of your gross pay from 1 April 2026, up from 3 %, if you contribute and are aged 16 or over and under the NZ Super age. On $70,000 that is $2,450 a year, from which the employer deducts employer superannuation contribution tax at your ESCT rate, here 30.0 %, leaving $1,715 in your account.
How do I get the full KiwiSaver government contribution?
Contribute at least $1,042.86 between 1 July and 30 June, and be aged 16 to under 65 (16 and 17-year-olds qualify since 1 July 2025), living mainly in New Zealand, with taxable income of $180,000 or less. The government then adds 25 cents per dollar, up to $260.72. Contributions from your salary count, and you can top up directly before 30 June.
Can I keep contributing 3 % after April 2026?
Yes, through a temporary rate reduction: you apply to Inland Revenue to contribute 3 % for between three and twelve months, and can reapply as often as you like. Your employer may match 3 % while it applies. After it ends, the default 3.5 % resumes automatically.
Related calculators and guides
Sources
Written by Radif Partners
Publisher of payroll calculators and practical guides · New Zealand PAYE, KiwiSaver and ACC
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Rates for 2026, last checked on