Skip to main content

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

Cost of Living Payment Eligible customers will have the payment automatically paid into their bank accounts by the end of the day 3 October 2022. The payments will be staggered and Credit Union customers may not receive their payment until 4 October 2022. Cost-of-Living-Payment

Watch our video for an overview of how ESCT works in practice

Employer superannuation contribution tax (ESCT) is deducted from your employer contributions to your employees' KiwiSaver or complying funds.

Complying funds are superannuation schemes with similar rules to KiwiSaver. For example, members’ savings are locked in until they’re eligible for NZ Superannuation.

You need to work out the ESCT rate for each employee. The rate depends on how much your employee earns and how long they’ve worked for you.

You do not pay ESCT if your employee asks you to deduct money from their pay to put into a superannuation scheme. These are not employer contributions.

There are 2 ways to deduct ESCT, you can either:

  • deduct ESCT from each employer contribution
  • include your employer contribution in your employees' gross salary or wage. Tax is deducted under the PAYE rules.

What ESCT rate should I use for my employee?

You need to work out the ESCT rate for each employee. You do not need to know how much an employee earns in any other jobs they may have.
loading component...
Last updated: 21 Sep 2021
Jump back to the top of the page