Deduct ESCT from each employer contribution

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

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

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

Before you start

Gather your information.

For each employee you need:

PAYE deductions from salary or wages calculator

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

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

Other ways to do this

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