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Annual Cost (per employee)
$78,930.00
Cost per $1 Paid
$1.05
Overhead %
5.2%
Cost Breakdown
KiwiSaver Employer Contributions
Employers must contribute a minimum of 3.5% 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 Work Levy
Employers pay the ACC work levy (average 0.69% of payroll, set by industry classification) to fund workplace injury cover. The ACC earner levy is paid by employees through PAYE, not by the employer.
IRD-Aligned: Uses 2026-27 KiwiSaver, ESCT, and ACC rates. The ACC work levy shown uses the average rate of $0.69 per $100 of payroll; your industry rate may differ.
Disclaimer: This calculator provides estimates based on current Inland Revenue (IRD) rates and thresholds for the 2026/27 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 tax adviser before making financial decisions. Read our terms
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