How KiwiSaver contributions work
Money reaches your KiwiSaver account from three places:
- You. A set percentage of your pay, taken out before it reaches your bank. The default is 3.5%, and you can choose 4%, 6%, 8% or 10%.
- Your employer. At least 3.5% of your gross pay while you're contributing. That money is taxed at your employer superannuation contribution tax (ESCT) rate before it lands in your account.
- The government. 25 cents for every dollar you put in, up to $260.72 a year.
What changed in 2026, and what changes in 2028
- From 1 April 2026 the default rate for employees and employers went up from 3% to 3.5%.
- From 1 April 2028 it goes up again, to 4%.
- From 1 April 2026, 16 and 17-year-olds get employer contributions of 3.5% too.
- You can ask for a temporary rate reduction for 3 to 12 months if you need to.
The calculator builds in the 2028 rise. If you stay on the default rate and leave your employer at 3.5%, both switch to 4% from the 2028–29 tax year.
The government contribution
Each year from 1 July to 30 June, the government adds 25c for every $1 you contribute. The most it pays is $260.72, and you get that by putting in at least $1,042.86 of your own money in that year. Your employer's contributions don't count towards it.
To qualify you need to be aged 16 to 65, and your taxable income needs to be $180,000 or less.
ESCT rates 2026–27
Your employer's contribution is taxed before it reaches your account. The rate depends on your salary plus your employer's contributions, using the previous year's figures.
| Salary + employer contributions | ESCT rate |
|---|---|
| $0 – $18,720 | 10.5% |
| $18,721 – $64,200 | 17.5% |
| $64,201 – $93,720 | 30% |
| $93,721 – $216,000 | 33% |
| Over $216,000 | 39% |
Worked example: $70,000 a year at 3.5%
- You: $70,000 × 3.5% = $2,450
- Employer, before tax: $70,000 × 3.5% = $2,450
- ESCT: $70,000 + $2,450 = $72,450, which falls in the 30% band. $2,450 less 30% = $1,715
- Government: you put in more than $1,042.86, so you get the full $260.72
- Total going in for the year: $4,425.72
Want to see what 3.5% does to each pay?
Take-home pay calculator →How the projection works
The balance at 65 is a simple compound sum, not a forecast. Each year, your opening balance grows by the return you enter, then that year's contributions are added. The default return of 4% a year is an assumption. Real returns depend on your fund, your fees and the markets, and they change from year to year.
The figures are in future dollars, so they aren't adjusted for inflation. A dollar in 30 years will buy less than a dollar today. Set salary growth above 0% if you expect pay rises, since contributions grow with your pay.
Questions people ask
How much does my employer have to contribute to KiwiSaver?
At least 3.5% of your gross pay from 1 April 2026, rising to 4% from 1 April 2028. Their contribution is taxed at your ESCT rate before it reaches your account. On a $70,000 salary that's $2,450 before tax and $1,715 after.
How do I get the full government contribution?
Put at least $1,042.86 of your own money into KiwiSaver between 1 July and 30 June. The government adds 25c per dollar, up to $260.72. You need to be 16 to 65 with a taxable income of $180,000 or less.
What is ESCT?
Employer superannuation contribution tax. It's the tax on your employer's KiwiSaver contribution. For 2026–27 the rate runs from 10.5% to 39%, based on your salary plus employer contributions from the previous year.
What KiwiSaver rates can I choose?
3.5% (the default), 4%, 6%, 8% or 10% of your pay. The default rises to 4% from 1 April 2028.
Is the balance at 65 what I'll actually get?
No. It assumes the same return every year and isn't adjusted for inflation. Treat it as a rough guide to how contributions add up, and change the return to see a range.
Is my information saved?
No. The sums run in your browser. Your inputs are kept in the page address so you can bookmark or share a result, and nothing is stored on a server.
Sources: Inland Revenue, KiwiSaver changes and Getting the KiwiSaver government contribution. Checked October 2026. This is an estimate, not financial advice.