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For each employee in each pay period you need to work out:

  • the amount of ESCT to deduct
  • your net employer contribution.

The easiest way is to use our PAYE/KiwiSaver deductions calculator.

ESCT is calculated on each whole dollar of your employer contribution.

Gather your information

For each employee you need:

  • the employee’s salary or wage for the pay period
  • the employee’s tax code
  • the employee’s KiwiSaver or complying fund contribution percentage
  • your contribution percentage
  • the ESCT rate.

Use the Deductions from salary or wages calculator

5 MINS
PAYE deductions from salary or wages calculator

Employers and employees can work out how much PAYE should be withheld from wages.

Go to this tool

Include ESCT in your payday filing

You need to show each employee’s ESCT in your payday filing. Include the ESCT with your regular payment to Inland Revenue.

Our Employer’s guide - IR335 has examples of how to work out ESCT.