KiwiSaver calculator 2026–27
From 1 April 2026 the default KiwiSaver rate is 3.5% and employers must match it. On $65,000 you put in $2,275 a year, your employer $2,275 ($1,593 after ESCT) and the government $260.72, so $4,128 goes into your account.
KiwiSaver rates from 1 April 2026
- Employee rates: 3.5%, 4%, 6%, 8%, 10% of gross pay; 3.5% if you don't choose. You can change rate every three months, or sooner if your employer agrees.
- Temporary rate reduction: you can apply to contribute 3% for 3 to 12 months, then reapply. Your employer can then choose to match 3%.
- Employer: at least 3.5% of your gross pay on top of your wages, now including members aged 16 and 17.
- From 1 April 2028 the default and the employer minimum both go to 4%.
Contributions by salary
| Salary | You (3.5%) | Employer (3.5%) | ESCT | Employer after ESCT | Government | Total a year |
|---|---|---|---|---|---|---|
| $30,000 | $1,050 | $1,050 | $184 (17.5%) | $866 | $260.72 | $2,177 |
| $45,000 | $1,575 | $1,575 | $276 (17.5%) | $1,299 | $260.72 | $3,135 |
| $60,000 | $2,100 | $2,100 | $368 (17.5%) | $1,733 | $260.72 | $4,093 |
| $65,000 | $2,275 | $2,275 | $683 (30%) | $1,593 | $260.72 | $4,128 |
| $80,000 | $2,800 | $2,800 | $840 (30%) | $1,960 | $260.72 | $5,021 |
| $100,000 | $3,500 | $3,500 | $1,155 (33%) | $2,345 | $260.72 | $6,106 |
| $150,000 | $5,250 | $5,250 | $1,733 (33%) | $3,518 | $260.72 | $9,028 |
ESCT on employer contributions
| Salary plus employer contributions | 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% |
The employer's contribution is taxed before it reaches your account. The rate is set by your pay plus employer contributions, so it can move up a bracket before your income tax does: on $60,000 the total is $62,100 and ESCT is 17.5%, but on $65,000 it is $67,275, over $64,200, so ESCT jumps to 30% and you receive $1,593 instead of $1,877.
Government contribution
For each KiwiSaver year (1 July to 30 June) the government adds 25c for every dollar you contribute, up to $260.72. To get the full amount you need to put in $1,042.86 over the year, about $20.06 a week. At 3.5%, that means earning at least $29,796. Members aged 16 to 64 can get it, but not if their taxable income is over $180,000.
FAQ
What is the KiwiSaver employer contribution in 2026?
At least 3.5% of your gross pay from 1 April 2026, paid on top of your wages, as long as you contribute. ESCT is deducted from it.
Do KiwiSaver contributions reduce my tax?
No. Employee contributions come from pay after PAYE. The government contribution is the incentive instead.
Can I stay on 3%?
You can apply for a temporary rate reduction to 3% for 3 to 12 months and then reapply. Your employer may then pay 3% too.
How much do I need to contribute for the full government contribution?
$1,042.86 over the KiwiSaver year (1 July to 30 June), which earns the maximum $260.72.