KiwiSaver contributions come from three sources: you, your employer, and the government. The guides in this section explain how each one works, how much it adds, and how to change, top up, pause or reduce your own contributions. For withdrawals, fund choice, tax and providers, start from the KiwiSaver guide.
The Three Contribution Sources
Your contributions are deducted from gross salary at your chosen rate: 3.5%, 4%, 6%, 8%, or 10% (the minimum rose from 3% to 3.5% on 1 April 2026, with a further rise to 4% scheduled for 1 April 2028; you can also apply to IRD for a temporary rate reduction to 3%). You can also top up KiwiSaver with voluntary contributions paid directly to your provider at any time. On a $70,000 salary, that’s $2,450/year at 3.5%, or $7,000/year at 10%.
Employer contributions are a mandatory minimum of 3.5% of your gross salary (raised from 3% on 1 April 2026), paid on top of your wages (not deducted from them), for members who contribute from their pay and are within the age limits. ESCT (Employer Superannuation Contribution Tax) is deducted from employer contributions before they reach your account, at a rate set by your previous year’s salary plus employer contributions; see the employer contributions guide.
The KiwiSaver government contribution: IRD contributes up to $260.72/year (halved from $521.43 on 1 July 2025, with a new $180,000 income cap). To receive the full amount, you must contribute at least $1,042.86 over the KiwiSaver year (1 July to 30 June); below that you get 25 cents for each dollar you contribute.
Contribution Rates
Your own contribution is a percentage of gross pay, so each step up the rate options adds the same share of your salary while the employer’s 3.5% minimum stays the same. The KiwiSaver contribution rates guide shows each rate in dollars, what your employer and the government add, and how to change your rate.
Choosing a Rate
The KiwiSaver contribution rate comparison sets out what each rate costs in take-home pay, what it adds each year with the employer and government contributions, and projected balances at 65 from different starting ages.
Guides in This Section
- KiwiSaver Contribution Rates and How to Change Yours
- KiwiSaver Contribution Rates Compared: What Each Rate Costs and Adds
- Employer KiwiSaver Contributions Explained
- The KiwiSaver Government Contribution (Tax Credit)
- Voluntary KiwiSaver Contributions (Top-Ups)
- KiwiSaver Contribution Holiday: Savings Suspension and Temporary Rate Reduction
- KiwiSaver Contributions on Parental Leave
- KiwiSaver and Casual Employees