ESCT is the tax an employer pays on the KiwiSaver contributions it makes for you. The rate depends on your total remuneration in the previous year, not your current pay. This table maps each remuneration band to its ESCT rate for the 2026/27 year. Computed with the same engine as our ESCT calculator.
| Prior-year remuneration | ESCT rate |
|---|---|
| $0 to $18,720 | 10.5% |
| $18,721 to $64,200 | 17.5% |
| $64,201 to $93,720 | 30% |
| $93,721 to $216,000 | 33% |
| Over $216,000 | 39% |
Remuneration here means salary or wages plus the employer's gross KiwiSaver contributions for the prior year. For a new employee with no prior-year figure, the employer estimates the current year.
| Prior-year remuneration | ESCT rate |
|---|---|
| $15,000 | 10.5% |
| $18,720 | 10.5% |
| $25,000 | 17.5% |
| $40,000 | 17.5% |
| $50,000 | 17.5% |
| $64,200 | 17.5% |
| $70,000 | 30.0% |
| $80,000 | 30.0% |
| $93,720 | 30.0% |
| $100,000 | 33.0% |
| $150,000 | 33.0% |
| $180,000 | 33.0% |
| $216,000 | 33.0% |
| $250,000 | 39.0% |
ESCT is deducted from the employer contribution before it reaches your KiwiSaver account, so a higher band means slightly less lands in your fund. To see the effect on your balance, use the KiwiSaver calculator.
Free to use and cite with a link to this page. Part of our research and reference data, recomputed whenever ESCT thresholds change. Indicative; confirm with Inland Revenue.
Computed from Calculate.co.nz's 2026/27 PAYE engine. Last reviewed 2026-06-02.
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