KiwiSaver, 2026-27
KiwiSaver calculator
What you, your employer and the government put into your KiwiSaver at each rate, and what it does to your take-home pay.
Into your KiwiSaver each year
The government contribution is paid into your account after 30 June each year, not through your pay.
Earnings
Deductions
Paid by your employer on top
Checked 21 October 2026 against Inland Revenue's Payroll Calculations and Business Rules Specification 2026-27, the IR340 and IR341 PAYE tables (April 2026) and the Accident Compensation (Earners' Levy) Regulations 2025. How we check.
Does not model secondary jobs, bonuses and other extra pays, child support, payroll giving, tailored tax codes or Working for Families. Each line is the yearly amount divided by the number of pays; payroll works out each pay on its own, so a payslip can differ by a few cents. Why your payslip differs.
These figures are estimates based on the information you entered and the 2026-27 rules published by Inland Revenue for PAYE, the ACC earners' levy, KiwiSaver and student loans. They are general information, not tax, financial or legal advice. Your actual pay can differ, for example because of your tax code, how your employer runs payroll, extra pays such as bonuses, your ESCT rate or other deductions. Check your payslip, or ask your employer or Inland Revenue, before relying on these figures.
Each KiwiSaver rate on your pay
| Your rate | You pay a year | Employer after ESCT a year | Government, up to | Total a year with the government | Take-home a fortnight |
|---|---|---|---|---|---|
| 3% (rate reduction) | $1,950.00 | $1,592.50 | $260.72 | $3,803.22 | $1,930.46 |
| 3.5% (default) | $2,275.00 | $1,592.50 | $260.72 | $4,128.22 | $1,917.96 |
| 4% | $2,600.00 | $1,592.50 | $260.72 | $4,453.22 | $1,905.46 |
| 6% | $3,900.00 | $1,592.50 | $260.72 | $5,753.22 | $1,855.46 |
| 8% | $5,200.00 | $1,592.50 | $260.72 | $7,053.22 | $1,805.46 |
| 10% | $6,500.00 | $1,592.50 | $260.72 | $8,353.22 | $1,755.46 |
Uses the pay, tax code and student loan options above. The government contribution column assumes you are aged 16 to 65 and make these contributions across a full 1 July to 30 June year.
3.5% is the default rate from 1 April 2026
From paydays on or after 1 April 2026 the default and lowest standard employee rate is 3.5% of gross pay, up from 3%. You can choose 4%, 6%, 8% or 10% instead. The default rises to 4% for paydays on or after 1 April 2028.
You can stay at 3% only with a temporary rate reduction approved by Inland Revenue. It lasts between 3 and 12 months, you can apply again, and your contributions go back to the default rate when it ends. Your KiwiSaver deduction comes out of your pay after tax, so it does not lower your PAYE. Sources: Inland Revenue: KiwiSaver changes; Inland Revenue: changing your KiwiSaver contribution rate; Inland Revenue, Payroll Calculations and Business Rules Specification 2026-27 (version 1.0, 24 March 2026).
Your employer adds 3.5%, less ESCT
Employers must pay 3.5% of your gross salary or wages into your KiwiSaver from the first full pay after 1 April 2026, on top of your pay, unless your employment agreement is a total remuneration package that already includes it. From 1 April 2026 this covers members aged 16 and over who are under 65. If you have a temporary rate reduction, your employer may choose to pay 3% too.
The employer contribution is taxed before it reaches your account, through employer superannuation contribution tax (ESCT). The rate depends on your pay plus employer contributions in the previous tax year:
| Last year's pay plus employer contributions | ESCT rate |
|---|---|
| Up 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% |
A new employee's rate uses the employer's estimate for the year. Sources: Inland Revenue: employer contributions to KiwiSaver; Inland Revenue, Payroll Calculations and Business Rules Specification 2026-27 (version 1.0, 24 March 2026).
The government adds up to $260.72 a year
For each dollar you contribute between 1 July and 30 June, the government adds 25 cents, up to $260.72. To get the full amount you need to put in at least $1,042.86 of your own money in that year; employer contributions do not count. It is only paid if your taxable income is $180,000 or less, and to members aged 16 to 65. It is paid into your KiwiSaver account after the year ends, not through your pay. Source: Inland Revenue: the KiwiSaver government contribution.
Three sources of money, one account
Your own contribution comes out of your pay after tax. Your employer's 3.5% is paid on top, less ESCT, and the government contribution arrives once a year. The table above shows all three at each rate.
Salary after tax
More tools
- PAYE calculatorTake-home pay after PAYE, KiwiSaver and student loan, for any pay.
- Hourly pay calculatorFrom an hourly rate, including the $23.95 minimum wage, to take-home pay.
- Student loan repayment calculatorRepayments a year and on each pay, above the $24,128 threshold.
- Tax rates 2026-27Income tax bands, ACC levy, IETC, tax codes and KiwiSaver rates.
- Why your payslip differsHow payroll works out each pay, and why it can differ by a few cents.