NZ Pay Calculator

Employer Cost Calculator

Work out the true cost of employing someone in New Zealand — gross salary plus the compulsory employer KiwiSaver contribution, with ESCT shown separately.

$
%
Total cost to employer
—
per year
Gross salary / wages
Employer KiwiSaver (gross)
— ESCT to IRD ()
— Net into employee's KiwiSaver
Total employer cost
ESCT is not an extra cost. The employer pays the gross KiwiSaver contribution; ESCT (employer superannuation contribution tax) is withheld from that amount and paid to IRD, so the employee's KiwiSaver receives the net figure. Your total outlay is the gross salary plus the gross employer contribution.

Enter an employee's pay to see the total cost of employing them, including employer KiwiSaver and ESCT.

See the employee's side with the take-home pay calculator.

What goes into the cost of an employee?

From 1 April 2026, employers must contribute at least 3.5% of a KiwiSaver member's gross salary or wages (rising to 4% from 1 April 2028), on top of their pay. That contribution is subject to ESCT, which the employer deducts from the contribution and pays to IRD — it reduces what lands in the employee's KiwiSaver but is not an additional expense beyond the gross contribution.

This tool covers salary and employer KiwiSaver. Real employment costs can also include ACC work levies, leave, insurance, equipment and recruitment, which vary by industry and aren't included here.

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