KiwiSaver employer contributions
If you contribute to KiwiSaver from your pay, your employer must contribute too. The minimum rate stepped up in April 2026 and steps up again in 2028 — and both the amount and the tax on it are checkable from an ordinary payslip.
The minimum, and where it is heading
| From | Employer minimum |
|---|---|
| 2026-04-01 | 3.5% of gross pay |
| 2028-04-01 | 4% of gross pay |
From April 2026, 16 and 17 year old members qualify for compulsory employer contributions too, and the default employee rate moved to 3.5%.
Total remuneration packages
Some employment agreements fold the employer contribution inside a stated total package rather than adding it on top. That is lawful — but the contribution itself must still meet the minimum, and it is still checkable. The checker asks one question about this and adjusts.
Why your account shows less than the rate
The employer contribution is taxed (ESCT) before it lands. Smaller-than-headline is expected; smaller-than-taxed-minimum is the thing worth a question.
Five layers, one payslip, no logins, free.
Check your payslipSources: IRD — KiwiSaver changes; IRD — employee contributions.