KiwiSaver contribution rates and your take-home pay (2026-27)
The lowest KiwiSaver contribution is 3.5% of gross pay for you and 3.5% from your employer, from the first pay date on or after 1 April 2026. At NZ$80,000 a year that is NZ$2,800 from your pay, or NZ$107.69 a fortnight, and it lowers take-home pay from NZ$62,323 to NZ$59,523. This guide works the contribution out at each rate and shows what it does to pay.
The rates you can choose
An employee can contribute 3.5%, 4%, 6%, 8% or 10% of before-tax pay. IRD says 3.5% is the default if you do not choose, and the minimum. The IR340 PAYE tables for 1 April 2026 to 31 March 2027 list the same five rates for deductions, and a compulsory employer contribution of at least 3.5% of gross salary or wages. Older forms and some websites still show 3%. A temporary reduction can be applied for through IRD. That is a separate process this site does not model.
How the contribution is calculated
KiwiSaver is a percentage of gross pay. It does not change PAYE, which is worked out on the same gross pay, so the contribution comes off take-home pay dollar for dollar. If you earn NZ$60,000 and pick 6%, the contribution is NZ$60,000 times 6%, which is NZ$3,600 a year. The IRD weekly table shows contributions cut off at the cent: for example 3.5% of NZ$961 of weekly pay is NZ$33.635, which shows as NZ$33.63.
Worked example: NZ$60,000 at 6%
Start with the salary of NZ$60,000. Income tax is NZ$10,220.50 and the ACC levy is NZ$1,050.00, so NZ$48,729.50 is left before KiwiSaver. At 6% the contribution is NZ$3,600.00 a year, which is NZ$138.46 a fortnight or NZ$300.00 a month. Take-home pay is then NZ$45,129.50 a year. The employer's 3.5% on NZ$60,000 is NZ$2,100.00 and does not change with the rate you choose.
KiwiSaver and the other deductions
The KiwiSaver contribution is not taken off before tax is worked out. PAYE and the ACC levy are the same whatever rate you pick, and a student loan repayment is also worked out on gross pay. At NZ$80,000 with a student loan the repayment is NZ$6,704.64 a year at every KiwiSaver rate, so the two deductions simply add together. With the default 3.5% and a student loan, NZ$80,000 takes home NZ$52,818 a year, or NZ$2,031 a fortnight.
Reading the numbers on a payslip
A payslip normally lists PAYE, the student loan if there is one, the KiwiSaver employee deduction and often the employer contribution on a separate line. The employee deduction should equal your chosen rate times the gross pay for that period, so a fortnightly gross pay of NZ$3,076.92 at 3.5% gives NZ$107.69. If the figure is different, the likely causes are a different rate on file, pay that includes a bonus or allowance, or a temporary reduction. Your employer's payroll team and the IRD can explain a difference.
What each rate costs at three salaries
| Employee rate | NZ$60,000: per year | NZ$80,000: per year | NZ$100,000: per year | NZ$60,000: per fortnight | NZ$80,000: per fortnight | NZ$100,000: per fortnight |
|---|---|---|---|---|---|---|
| 3.5% | NZ$2,100 | NZ$2,800 | NZ$3,500 | NZ$80.77 | NZ$107.69 | NZ$134.62 |
| 4% | NZ$2,400 | NZ$3,200 | NZ$4,000 | NZ$92.31 | NZ$123.08 | NZ$153.85 |
| 6% | NZ$3,600 | NZ$4,800 | NZ$6,000 | NZ$138.46 | NZ$184.62 | NZ$230.77 |
| 8% | NZ$4,800 | NZ$6,400 | NZ$8,000 | NZ$184.62 | NZ$246.15 | NZ$307.69 |
| 10% | NZ$6,000 | NZ$8,000 | NZ$10,000 | NZ$230.77 | NZ$307.69 | NZ$384.62 |
Take-home pay after KiwiSaver
| Take-home per fortnight | NZ$60,000 | NZ$80,000 | NZ$100,000 |
|---|---|---|---|
| No KiwiSaver | NZ$1,874 | NZ$2,397 | NZ$2,899 |
| KiwiSaver 3.5% | NZ$1,793 | NZ$2,289 | NZ$2,764 |
| KiwiSaver 4% | NZ$1,782 | NZ$2,274 | NZ$2,745 |
| KiwiSaver 6% | NZ$1,736 | NZ$2,212 | NZ$2,668 |
| KiwiSaver 8% | NZ$1,690 | NZ$2,151 | NZ$2,591 |
| KiwiSaver 10% | NZ$1,643 | NZ$2,089 | NZ$2,514 |
Tax is the same at every rate in the table. Only the KiwiSaver line changes. Going from the default to a higher rate costs the amounts below each fortnight.
| Fortnightly cost of a higher rate | NZ$60,000 | NZ$80,000 | NZ$100,000 |
|---|---|---|---|
| From 3.5% to 6% | NZ$57.69 | NZ$76.92 | NZ$96.15 |
| From 3.5% to 10% | NZ$150.00 | NZ$200.00 | NZ$250.00 |
What your employer pays
The compulsory employer contribution is 3.5% of gross salary, paid in addition to the salary. On NZ$80,000 that is NZ$2,800 a year. It does not reduce your take-home pay and it is not in any take-home figure on this site. The employer pays employer superannuation contribution tax (ESCT) on that contribution, so the amount that reaches your account is lower than the gross figure. The IR340 tables set the ESCT rate from the employee's total annual salary or wages plus gross employer contributions for the previous tax year.
| Salary plus employer contribution | ESCT rate |
|---|---|
| NZ$0 to NZ$18,720 | 10.5% |
| NZ$18,721 to NZ$64,200 | 17.5% |
| NZ$64,201 to NZ$93,720 | 30% |
| NZ$93,721 to NZ$216,000 | 33% |
| Over NZ$216,000 | 39% |
Example. On NZ$80,000 the employer contribution is NZ$2,800, so the total is NZ$82,800, which is in the 30% band. ESCT is NZ$840.00, and NZ$1,960.00 is added to the account. That is an illustration from the IR340 table and rounding in real payroll can differ.
What this page does not cover
Fund returns, fees, withdrawals, contribution holidays, the government contribution, employer contributions above the minimum and the position of self-employed members are all outside the calculation. Whether to pick a higher rate depends on things only you know, and nothing on this page suggests a rate. The figures show the arithmetic.
How the numbers here were checked
The engine reproduces the five KiwiSaver columns of the IRD weekly table for every whole-dollar weekly pay from NZ$1 to NZ$3,846, and the PAYE columns beside them. Your own payslip is the final record of what was taken.
Work out your own take-home paySources
- IRD: employee contributions to KiwiSaver accounts
- IRD: IR340 weekly and fortnightly PAYE deduction tables, April 2026
- IRD: tax rates for individuals
- Every rate used, with its source and check date: Sources and rates
This calculator is general information. It uses the IRD tables and official pages listed on the Sources page and does not take your circumstances into account. Your payslip, employment agreement or tax assessment may differ. Rates as at 2 November 2026.