KiwiSaver
If you are a KiwiSaver member, your employer takes your contribution from your gross pay each payday. For 2026/27 you can choose 3.5%, 4%, 6%, 8%, 10%. The default rate rose to 3.5% on 1 April 2026, and rises to 4% on 1 April 2028. You can drop to 3% for 3 to 12 months with an approved temporary rate reduction.
Your employer must also contribute at least 3.5% of your gross pay. That employer contribution is taxed before it reaches your account: this is employer superannuation contribution tax (ESCT), at a rate set by your earnings.
| Your earnings plus employer contributions, last year | 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% |
Tick Show the employer's cost in the calculator to see your employer's contribution, the ESCT and the total cost of employing you.
Student loan
With a main tax code ending in SL, your employer takes 12% of everything you earn above the repayment threshold of $24,128 a year. Each pay period gets its share of the threshold:
| Pay period | Threshold per period |
|---|---|
| Weekly | $464.00 |
| Fortnightly | $928.00 |
| Four-weekly | $1,856.00 |
| Monthly | $2,010.67 |
On a second job, student loan comes off every dollar, because your main job already used the threshold.
Source: Inland Revenue, tax rates for individuals. Rates checked 10 November 2026.