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What is ESCT (Employer Superannuation Contribution Tax)?

ESCT is the tax your employer deducts from their KiwiSaver contributions before crediting them to your account.

Detailed Explanation

ESCT rates are tiered from 10.5% to 39%, set by your prior-year salary plus employer super contributions. The employer calculates ESCT, deducts it, and pays it to IRD; only the net contribution reaches your KiwiSaver account.

Example

On a NZ$70,000 salary, ESCT is typically 30%. A NZ$2,100 employer contribution becomes NZ$1,470 net into your account after ESCT.

Frequently Asked Questions

Can I claim ESCT back?

No. ESCT is paid by the employer, not deducted from your salary, so there is no member-side claim.

Related Terms

Employer ContributionPIE (Portfolio Investment Entity)PIR Rate (Prescribed Investor Rate)
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