Annual Cost (per employee)
$79,072.50
Cost per $1 Paid
$1.05
Overhead %
5.4%
Cost Breakdown
KiwiSaver Employer Contributions
Employers must contribute a minimum of 3% of an employee's gross salary to their KiwiSaver fund. This is in addition to the employee's own contributions. Employer contributions are subject to ESCT.
ESCT (Employer Superannuation Contribution Tax)
ESCT is a tax on employer contributions to KiwiSaver. The rate depends on the employee's total salary plus employer KiwiSaver contributions. ESCT rates range from 10.5% to 39% based on income brackets.
ACC Earner Levy
The ACC earner levy (1.5%) covers personal injury insurance. The employer also pays a separate ACC work levy that varies by industry classification.
IRD-Aligned: Uses 2025-26 KiwiSaver, ESCT, and ACC rates. Actual employer costs may include additional levies such as ACC work levy which varies by industry.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
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