The rate you contribute to KiwiSaver changes three things: how much leaves your pay each week, how much goes into your account each year, and what that could add up to by 65. This page sets out those figures for each of the five rates. The steps for changing your rate are on the KiwiSaver contribution rates page.
How KiwiSaver Contribution Rates Work
You choose to contribute 3.5%, 4%, 6%, 8%, or 10% of your gross salary (the minimum rose from 3% to 3.5% on 1 April 2026, with a further rise to 4% scheduled for 1 April 2028). Your employer must contribute at least 3.5% whatever rate you choose (or 3% if you are on a temporary rate reduction and your employer matches it); the minimum doesn’t rise as you contribute more. You can also apply to Inland Revenue for a temporary rate reduction to 3% for 3 to 12 months: see the KiwiSaver contribution holiday and rate reduction guide.
Total annual contributions to your account:
- Your contribution (3.5% to 10% of gross pay)
- Employer contribution (minimum 3.5% of gross pay, less ESCT)
- The KiwiSaver government contribution (up to $260.72 a year if you contribute $1,042.86 or more and earn $180,000 or less; the rate was halved from 1 July 2025)
The government contribution is the same whether you contribute 3.5% or 10%, once your own contributions reach the $1,042.86 threshold. So above the minimum rate, the only figure that changes is your own contribution.
Annual Contributions by Income Level
Each table shows a year’s contributions at each rate, with the employer paying the 3.5% minimum. ESCT is worked out from the ESCT rate thresholds, which are based on the previous tax year’s salary plus employer contributions (estimated for a new employee); the employer contributions guide explains how. The government contribution is extra (up to $260.72 a year).
$50,000 gross salary
Employer minimum: $1,750 gross, $1,444 after ESCT at 17.5%.
| Your rate | Your contribution | Employer (net of ESCT) | Total per year |
|---|---|---|---|
| 3.5% | $1,750 | $1,444 | $3,194 |
| 4% | $2,000 | $1,444 | $3,444 |
| 6% | $3,000 | $1,444 | $4,444 |
| 8% | $4,000 | $1,444 | $5,444 |
| 10% | $5,000 | $1,444 | $6,444 |
$70,000 gross salary
Employer minimum: $2,450 gross, $1,715 after ESCT at 30%.
| Your rate | Your contribution | Employer (net of ESCT) | Total per year |
|---|---|---|---|
| 3.5% | $2,450 | $1,715 | $4,165 |
| 4% | $2,800 | $1,715 | $4,515 |
| 6% | $4,200 | $1,715 | $5,915 |
| 8% | $5,600 | $1,715 | $7,315 |
| 10% | $7,000 | $1,715 | $8,715 |
$90,000 gross salary
Employer minimum: $3,150 gross, $2,205 after ESCT at 30%.
| Your rate | Your contribution | Employer (net of ESCT) | Total per year |
|---|---|---|---|
| 3.5% | $3,150 | $2,205 | $5,355 |
| 4% | $3,600 | $2,205 | $5,805 |
| 6% | $5,400 | $2,205 | $7,605 |
| 8% | $7,200 | $2,205 | $9,405 |
| 10% | $9,000 | $2,205 | $11,205 |
$120,000 gross salary
Employer minimum: $4,200 gross, $2,814 after ESCT at 33%.
| Your rate | Your contribution | Employer (net of ESCT) | Total per year |
|---|---|---|---|
| 3.5% | $4,200 | $2,814 | $7,014 |
| 4% | $4,800 | $2,814 | $7,614 |
| 6% | $7,200 | $2,814 | $10,014 |
| 8% | $9,600 | $2,814 | $12,414 |
| 10% | $12,000 | $2,814 | $14,814 |
Projected Balance at 65 by Rate and Starting Age
These projections show what a $70,000 salary could build at each rate, and how much a later start changes the result.
*Assumptions: $70,000 salary that doesn’t change; employer at the 3.5% minimum after ESCT; the full government contribution of $260.72 every year; an assumed 7% annual return after fees and tax; contributions added at the end of each year; no starting balance. Rounded to the nearest $1,000. Returns are not guaranteed and these are illustrations, not forecasts.*
| Your rate | Starting at 30 (35 years) | Starting at 40 (25 years) | Starting at 50 (15 years) |
|---|---|---|---|
| 3.5% | $612,000 | $280,000 | $111,000 |
| 4% | $660,000 | $302,000 | $120,000 |
| 6% | $854,000 | $391,000 | $155,000 |
| 8% | $1,047,000 | $479,000 | $190,000 |
| 10% | $1,241,000 | $568,000 | $226,000 |
Starting later
At the 3.5% default, starting at 40 instead of 30 leaves about $332,000 less at 65 on these assumptions, and starting at 50 instead of 40 about $169,000 less. The gap comes from fewer years of contributions and fewer years of returns on them. Voluntary top-ups (any amount, at any time, directly to your provider) are another way to add to a balance; see voluntary KiwiSaver contributions.
Whether a balance is behind for someone’s age depends on when they joined and what they earned. The average KiwiSaver balance by age page has the published averages to compare against.
What Each Rate Costs in Take-Home Pay
KiwiSaver contributions are worked out on gross pay, but they don’t reduce the income your PAYE is calculated on, so the take-home cost of a higher rate equals the extra amount deducted.
Extra weekly cost compared with the 3.5% default:
| Your rate | $50,000 salary | $70,000 salary | $90,000 salary |
|---|---|---|---|
| 3.5% (default) | base | base | base |
| 4% | $4.81 a week | $6.73 a week | $8.65 a week |
| 6% | $24.04 a week | $33.65 a week | $43.27 a week |
| 8% | $43.27 a week | $60.58 a week | $77.88 a week |
| 10% | $62.50 a week | $87.50 a week | $112.50 a week |
Other Things That Affect the Rate
High-interest debt. A higher contribution rate and extra debt repayments come out of the same take-home pay. Interest on a credit card or personal loan is a known cost; KiwiSaver fund returns vary from year to year and aren’t guaranteed. Contributing at the 3.5% minimum still brings in the employer’s 3.5% and, once you contribute $1,042.86 in the year, the full government contribution. The trade-off with a home loan is covered in KiwiSaver vs paying off the mortgage.
Emergency savings. Money contributed to KiwiSaver generally stays in your account until 65, except in the situations listed in the KiwiSaver withdrawal rules; money in a bank account can be reached at any time. Lowering your rate, a temporary rate reduction or a savings suspension changes what comes out of future pay but doesn’t release money already contributed.
Saving for a first home. A higher rate builds the balance available for a KiwiSaver first-home withdrawal faster. On a $65,000 salary, contributing 4% instead of 3.5% adds $325 a year of your own money before investment returns; the employer’s contribution stays at the 3.5% minimum either way.
Self-employed. Without an employer there is no payroll rate and no employer contribution; contributions are paid to your provider directly or through Inland Revenue. Contributing $1,042.86 in a year (about $20.06 a week) qualifies for the full government contribution; see KiwiSaver for the self-employed.
Changing Rate at a Pay Rise: A Worked Example
A rate change at the same time as a pay rise means take-home pay can still go up. In this example, the salary rises from $75,000 to $80,000 and the rate from 4% to 6%:
| Before | After | |
|---|---|---|
| Salary | $75,000 | $80,000 |
| KiwiSaver contribution | $3,000 (4%) | $4,800 (6%) |
| Tax + ACC (2026–27) | ~$14,721 + $1,313 | ~$16,278 + $1,400 |
| Take-home pay after KiwiSaver (approx.) | ~$55,967 | ~$57,523 |
In this example take-home pay still rises, because the salary increase is larger than the extra contribution and the tax on it.