The total salary or wage the employee received, plus the gross employer contributions paid in that year, is the ESCT rate threshold amount.
If you have employees who belong to a superannuation scheme (eg, KiwiSaver) you'll usually pay employer contributions to the scheme. Employer superannuation contribution tax (ESCT) is a tax deducted from the employer superannuation cash contributions you pay into the employee's KiwiSaver or superannuation account.
