ESCT
Employer Superannuation Contribution Tax — tax on employer KiwiSaver contributions.
ESCT (Employer Superannuation Contribution Tax) is a tax that employers pay on their compulsory KiwiSaver contributions. The rate depends on the employee's income and ranges from 10.5% to 39%. ESCT is paid by the employer and reduces the net KiwiSaver contribution received by the employee.