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
Employers and employees can work out how much PAYE should be withheld from wages.
Go to this toolInclude 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.