About Employee Cost Calculator NZ
The true cost of an employee in New Zealand: salary, KiwiSaver and ACC levies, calculated with sourced 2026/27 rates.
What is on this site
One question, "employee cost calculator", answered with a calculator that works on the page with no account, 3 guides on the questions around it, a data table you can cite (the figures and their method), and the sources every figure rests on.
- KiwiSaver employer contributions: the 3.5% minimum and ESCT: NZ employers must contribute at least 3.5% of gross pay to a staff member's KiwiSaver, with ESCT deducted from the contribution. Rates, exemptions and the 2028 rise.
- ACC levies for employers: what the work levy costs: Every NZ employer pays an ACC work levy, an average of $0.69 per $100 of liable earnings in 2026/27, but your industry rate can differ sharply. How it works.
- The true cost of an employee in New Zealand (2026/27): Salary plus KiwiSaver at 3.5%, the ACC work levy and leave cover: a $70,000 hire costs about $72,933 a year before overheads. Worked examples and an hourly cost table.
Reach us
Contact for a question about the site, or enquiries@employeecostcalculator.co.nz. The legal terms are on Terms and Privacy.
Employee Cost Calculator NZ is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with Inland Revenue, ACC, Employment New Zealand or any government body, and nothing here is tax, accounting or employment advice. Figures are estimates built on stated assumptions; confirm them with your accountant or payroll provider before budgeting.