ESKA, Auckland, New Zealand  
  • Employee worked for you the entire previous tax year (1 April to 31 March)

    17 February at 04:46 from atlas


    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.

 

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