Every KiwiSaver contribution rate, compared
The standard employee rate is now 3.5%. Higher employee rates and a temporary reduction have different rules for employer contributions.
On this page
- Employer minimum
- 3.5%, with temporary-reduction rulesInland Revenue, KiwiSaver changes
- Employer amount
- Taxed before it arrives
- Government share
- Capped, paid once a year
- Your contribution
- From already-taxed pay
The standard rates and the employer minimum
From 1 April 2026 the default employee and minimum employer contribution rates are 3.5%. The standard employee options are 3.5%, 4%, 6%, 8% and 10% of salary. A higher employee rate does not itself require an employer contribution above the minimum; an employer may contribute more. Inland Revenue, KiwiSaver for individuals (opens in a new tab). Inland Revenue, KiwiSaver changes (opens in a new tab). Inland Revenue, calculating KiwiSaver contributions (opens in a new tab).
A temporary rate reduction allows an employee to contribute at 3% from 1 April 2026. The employer can choose to match that temporary reduction. Inland Revenue says: Once you move from the temporary rate to a higher rate, we'll notify your employer. Inland Revenue, KiwiSaver changes (opens in a new tab).
Their contribution is taxed before it reaches you
Employee deductions are calculated using gross pay and the chosen rate. Employer superannuation contribution tax (ESCT) is deducted from the employer contribution, including voluntary employer contributions. Its rate depends on earnings and length of employment. Inland Revenue, calculating KiwiSaver contributions (opens in a new tab).
The government contribution is capped
The government contribution is capped, and eligibility conditions apply. Increasing an employee rate does not increase the government contribution once the maximum has been reached. Inland Revenue, KiwiSaver changes (opens in a new tab).
Access to the savings
KiwiSaver is designed for retirement savings. Savings are generally available at age 65, with early access allowed in limited circumstances. Changing the contribution rate does not change those access rules. Inland Revenue, KiwiSaver for individuals (opens in a new tab).
What a rate change actually costs your pay
The calculator separates employee deductions, employer contributions, ESCT and the government contribution; it is an annual constant-rate scenario rather than an exact pay-period payroll calculation.
The deduction uses gross pay as its calculation base. This guide does not claim that increasing KiwiSaver contributions reduces income tax. Inland Revenue, calculating KiwiSaver contributions (opens in a new tab).
The temporary reduction can be requested for between 3 and 12 months and can be applied for repeatedly. Inland Revenue says contributions reset to the default rate after 12 months. It is a time-limited arrangement, rather than an additional standard employee-rate option. Inland Revenue, KiwiSaver changes (opens in a new tab).