{"Term":"Employer superannuation contribution tax (ESCT)","Definition":"\u003cp\u003eA tax on any cash contribution an employer makes to a superannuation fund for the benefit of an employee. For example, employer contributions to an employee\u0027s Kiwisaver. \u003c/p\u003e\n\u003cp\u003eIf an employee asks their employer to make deductions from their wages and pay them to a superannuation scheme, these are not employer superannuation contributions.\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}