Total remuneration calculator: is KiwiSaver inside your salary?
By default your employer's KiwiSaver is paid on top of your salary. In a total remuneration package it comes out of the figure instead, so the salary inside an $80,000 package with 3.5% employer KiwiSaver is $77,295. Enter your figure to see the salary, your employer's share before and after ESCT, any benefits, and what lands in your hand each pay.
Worked out for the example. Change the boxes to make it yours.
| Salary inside the $80,000 package | $77,294.69 |
|---|---|
| Employer KiwiSaver at 3.5% (the employer's cost) | $2,705.31 |
| Less ESCT at 30% | -$811.20 |
| Employer KiwiSaver that reaches your account | $1,894.11 |
| Other benefits | $1,200.00 |
| Whole package a year | $81,200.00 |
| Take-home a year, after PAYE, ACC, KiwiSaver | $57,827.81 |
| Take-home each fortnightly pay | $2,224.15 |
| Into your KiwiSaver a year (yours and your employer's) | $4,599.43 |
| If $80,000 were salary with KiwiSaver on top: take-home | $1,694.69 more a year |
| And into your KiwiSaver | $165.97 more a year |
| From 1 April 2028 at the 4% minimum, if the package stays the same: salary | $76,923.08 ($371.61 less) |
- Take-home is worked on the salary alone at the 2026/27 rates: PAYE, ACC earners' levy 1.75% up to $156,641, KiwiSaver at 3.5%. The employer's contribution is taxed through ESCT, not PAYE.
- ESCT is 30% because salary plus the employer's contribution is $80,000. That is the rule for someone new to the employer; after a full tax year there, last year's figures set the rate.
- Inside a package, your pay excluding the employer's KiwiSaver must still be at least the minimum wage.
- Benefits are counted at the value you entered. Their tax is not worked out here.
Your Career, on the Career and Timesheets plan. Your account adds the salary, the date it starts, your employer's KiwiSaver rate and a note about the package to Pay in Your Career, after asking, where your pay is tracked over time and against prices.
Inside or on top
The KiwiSaver Act 2006 starts from the employer's compulsory contribution being paid on top of gross salary or wages (section 101B), at least 3.5% for a member aged 16 to 64 who contributes from their pay. An employer and employee can agree otherwise, in a total remuneration package with the contribution inside the figure, and the duty of good faith applies to that bargaining. Inland Revenue says pay excluding the employer's contribution must still be at least the minimum wage. Inside a package, the salary is the figure divided by 1 plus the employer's rate: $80,000 at 3.5% is $80,000 divided by 1.035, or $77,294.69, and the employer's $2,705.31 makes up the rest. Our article on salary versus total package covers how to tell which you have.
ESCT comes off the employer's share
Employer superannuation contribution tax is deducted from the employer's contribution before it reaches your account. Its rate is set by your salary plus the employer's contributions: 10.5% up to $18,720, 17.5% to $64,200, 30% to $93,720, 33% to $216,000 and 39% above. For someone who worked for the employer for the whole of the previous tax year it is last year's figures; for anyone newer it is the employer's estimate for this year, which the calculator uses. Inland Revenue works ESCT on each whole dollar of each pay's contribution, and so does the calculator. The ESCT glossary entry has a worked example.
What lands in your hand
Your take-home is worked on the salary alone, on the 2026/27 rates: PAYE, the ACC earners' levy of 1.75% up to $156,641, your own KiwiSaver rate and any student loan at 12% above $24,128. The employer's contribution is not in your pay, so PAYE does not touch it. That is why a package with KiwiSaver inside pays less in the hand than the same figure as salary with KiwiSaver on top: on $80,000 at 3.5% each, about $1,695 a year less, while a little less also goes into your KiwiSaver.
When the rate rises to 4%
The default employee rate and the employer's compulsory rate both rise to 4% on 1 April 2028. Inside a package that does not change, a higher employer share means a lower salary: $80,000 at 4% leaves $76,923.08, $371.61 less than at 3.5%. Our article on KiwiSaver at work in 2026 explains the rates and how to check your payslip.
Questions
Is KiwiSaver included in my salary?
Not by default: the KiwiSaver Act starts from the employer's contribution being paid on top of your gross salary. It is inside only if you agreed to a total remuneration package. Look for "total remuneration", "package" or "inclusive of KiwiSaver" in your agreement, or ask payroll in writing.
How do I work out my base salary from a total remuneration package?
Divide the package by 1 plus the employer's KiwiSaver rate. An $80,000 package with 3.5% inside is $80,000 divided by 1.035: a salary of $77,294.69 and an employer contribution of $2,705.31, before ESCT.
How much of my employer's KiwiSaver do I actually get?
The contribution less ESCT. On a salary of $77,294.69 with 3.5% inside an $80,000 package, ESCT is 30%, so about $1,894 of the employer's $2,705 a year reaches your account, paid fortnightly.
Can my employer put KiwiSaver inside my pay without asking?
No. The contribution is paid on top unless you and your employer agree otherwise, and good faith applies to that bargaining. Inland Revenue says take-home pay should not be lower because of the compulsory contribution unless the package already includes it.
Will my pay drop when KiwiSaver goes to 4% in 2028?
On a package with KiwiSaver inside, the salary falls if the package figure stays the same: $80,000 leaves $76,923.08 at 4% instead of $77,294.69 at 3.5%. With KiwiSaver on top, your salary is unchanged and your employer pays more.
What happens when I save the salary?
Your account adds the salary, with the date it starts, your employer's KiwiSaver rate and a note about the package, to Pay in Your Career, after asking. Your Career is part of the Career and Timesheets plan, and you can change or remove the entry there.
Sources
- KiwiSaver Act 2006.
- Income Tax Act 2007.
- Inland Revenue: employer contributions to KiwiSaver schemes and complying funds.
- Inland Revenue: employer superannuation contribution tax (ESCT).
- Inland Revenue: deduct ESCT from each employer contribution.
- Inland Revenue: KiwiSaver changes.
- Inland Revenue: tax rates for individuals.
- Inland Revenue: ACC earners' levy rates.
- Inland Revenue: repaying my student loan when I earn salary or wages.
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