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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

For each employee in each pay period you need to work out:

  • the amount of ESCT to deduct
  • your net employer contribution.

The easiest way is to use our PAYE/KiwiSaver deductions calculator.

ESCT is calculated on each whole dollar of your employer contribution.

Before you start

Gather your information.

For each employee you need:

  • the employee’s salary or wage for the pay period
  • the employee’s tax code
  • the employee’s KiwiSaver or complying fund contribution percentage
  • your contribution percentage
  • the ESCT rate.

Use the Deductions from salary or wages calculator

5 minutes
PAYE deductions from salary or wages calculator

Employers and employees can work out how much PAYE should be withheld from wages.

Go to this tool

Include ESCT in your payday filing

You need to show each employee’s ESCT in your payday filing. Include the ESCT with your regular payment to Inland Revenue.

Our Employer’s guide - IR335 has examples of how to work out ESCT.

Last updated: 24 Jul 2024
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