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KiwiSaver Contribution Rates Explained

Your KiwiSaver contribution rate determines how much of your gross (before-tax) pay goes into your KiwiSaver account each pay period — and it directly affects how fast your savings grow. From 1 April 2026, the minimum (default) rate rose from 3% to 3.5% for both members and employers, with a further increase to 4% scheduled for 1 April 2028.

Available Contribution Rates in 2026

The old 3% rate is no longer a standard option. Members who were on the 3% default were moved to 3.5% automatically from their first pay on or after 1 April 2026. If 3.5% would cause financial difficulty, you can apply in myIR for a temporary rate reduction back to 3%, lasting from 92 days up to one year — or apply for a savings suspension.

How It Works

Your contribution is calculated as a percentage of your gross pay (before tax and other deductions). For example, if you earn $60,000 per year and choose a 6% contribution rate:

Note: Some employers calculate on gross earnings, some on base salary — check your employment agreement.

How Your Contribution Affects Your Take-Home Pay

Salary3.5%4%6%8%10%
$50,000$1,750/yr$2,000/yr$3,000/yr$4,000/yr$5,000/yr
$65,000$2,275/yr$2,600/yr$3,900/yr$5,200/yr$6,500/yr
$80,000$2,800/yr$3,200/yr$4,800/yr$6,400/yr$8,000/yr
$100,000$3,500/yr$4,000/yr$6,000/yr$8,000/yr$10,000/yr

Remember that the employer contribution (minimum 3.5% since 1 April 2026) is paid on top of your salary — it is not deducted from your pay.

Changing Your Contribution Rate

You can change your KiwiSaver contribution rate at any time by filing a KiwiSaver deduction form (KS2) with your employer. The change takes effect from your next pay period and there are no penalties for changing your rate.

Which Rate Should You Choose?

Anything above 3.5% is a personal choice — your employer only has to contribute the minimum. But note the Government only matches your contributions up to $1,042.86 per year (a maximum top-up of $260.72), so extra contributions beyond that point are purely for your own retirement growth.

Common Mistakes

Next: Employer KiwiSaver Contributions →

What One Extra Percent Is Worth

Raising your rate by one percentage point on a $70,000 salary adds $700 a year to your KiwiSaver. Invested at a hypothetical 5% average return over 40 years, that extra $700 a year compounds to roughly $85,000 at retirement. Over a full career, the difference between 3.5% and 8% can exceed $300,000 — which is why the rate you choose matters far more than the fund you pick.

Temporary Rate Reduction and Savings Suspension

If the 3.5% minimum is unaffordable, you can apply in myIR for a temporary rate reduction to 3%, lasting from 92 days up to one year — your employer's contribution drops to match. A savings suspension (formerly a contributions holiday) pauses your contributions entirely for up to one year, but your employer must keep contributing if you're a member. Both are safety valves, not free passes: while suspended or reduced, you miss out on employer matching and government contribution growth.