# Employee Cost Calculator NZ

> Employee cost calculator for NZ employers: KiwiSaver at 3.5%, the ACC work levy and holiday pay. The true 2026/27 cost of a hire, with sourced rates.

## Key facts

- Employing someone on $70,000 costs a New Zealand employer about $72,933 a year in 2026/27 at the statutory minimums, a 4.2% on-cost before benefits or overheads.
- New Zealand's statutory employment on-cost (3.5% KiwiSaver plus the 2026/27 average ACC work levy of $0.69 per $100) is about 4.2% of salary.
- A casual employee paid 8% pay-as-you-go holiday pay costs about 12.2% above the base wage once KiwiSaver and the average ACC levy are added: $78,533 on $70,000 of wages.

## Key pages

- [Employee cost calculator: what does a hire really cost in NZ?](https://employeecostcalculator.co.nz/): the main tool, answer above the fold.
- [KiwiSaver employer contributions: the 3.5% minimum and ESCT](https://employeecostcalculator.co.nz/kiwisaver-employer-contributions/): 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](https://employeecostcalculator.co.nz/acc-levies-for-employers/): 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)](https://employeecostcalculator.co.nz/true-cost-of-an-employee-nz/): 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.
- [True employer cost table, New Zealand 2026/27](https://employeecostcalculator.co.nz/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://employeecostcalculator.co.nz/llms-full.txt)

## Data

- True employer cost table, New Zealand 2026/27. Methodology: Computed with the calculator's exact formulas: KiwiSaver at the 3.5% employer minimum in force from 1 April 2026; ACC work levy at the published 2026/27 average work levy rate of $0.69 per $100 of liable earnings (industry rates vary; liable earnings capped at $156,641 per employee).
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Inland Revenue. Employer contributions to KiwiSaver schemes and complying funds: https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/employer-contributions-to-kiwisaver-and-complying-funds
- Source: Inland Revenue. KiwiSaver changes (rate rises to 3.5% and 4%): https://www.ird.govt.nz/kiwisaver-changes
- Source: Inland Revenue. ACC earners' levy rates and maximum liable earnings: https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-earners-levy-rates
- Source: ACC. Levy results (average work levy rates 2025/26 to 2027/28): https://www.acc.co.nz/about-us/our-levies-2/levy-results
- Source: ACC. Understanding levies if you work or own a business: https://www.acc.co.nz/for-business/understanding-levies-if-you-work-or-own-a-business
- Source: Employment New Zealand. Leave and holidays: https://www.employment.govt.nz/leave-and-holidays/
- Source: Inland Revenue. Employing staff: https://www.ird.govt.nz/employing-staff

## Citation

Cite as: "True employer cost table, New Zealand 2026/27", Employee Cost Calculator NZ, https://employeecostcalculator.co.nz/ (updated 2026-08-15).

## About

- Employee Cost Calculator NZ is an information site. 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.
- Operated by employeecostcalculator.co.nz. Contact: enquiries@employeecostcalculator.co.nz