Employee contribution rates
From 1 April 2026 the default employee contribution rate is 3.5% of gross pay. Members can choose a higher permitted rate. Your contribution is deducted from salary or wages before take-home pay reaches your account.
Employer contributions
The minimum employer rate also rose to 3.5% from 1 April 2026 for eligible employees. Employer contributions are normally subject to ESCT, so the amount arriving in a fund can be lower than the gross employer amount.
Government contribution from July 2025
An eligible member receives 25 cents per dollar of their own qualifying contribution, capped at NZ$260.72 for a full eligible year. Total taxable income must not exceed NZ$180,000. Age, membership, residence and part-year eligibility matter; employer payments do not count as member contributions for this top-up.
What a simple calculator cannot predict
A full future balance depends on investment returns, fund fees, tax, contribution breaks, government contributions and salary changes. Use contribution estimates as a starting point, not a guaranteed retirement projection.
Common questions
Frequently asked questions
Official source and scope
Inland Revenue: KiwiSaverRule period: Current published rules within the guide’s stated period and scope
Next scheduled review: 15 December 2026
The guide’s rule statements, scope and linked calculator were reviewed against the primary source shown on the page.
This guide explains general rules and does not replace personalised tax, financial, employment or legal advice. For exact filing, payroll, lending or compliance decisions, use the official source and professional guidance where needed.