{"id":54145,"date":"2026-01-15T13:27:10","date_gmt":"2026-01-15T13:27:10","guid":{"rendered":"https:\/\/employmenthero.com\/nz\/?post_type=resources&#038;p=54145"},"modified":"2026-01-19T01:25:44","modified_gmt":"2026-01-19T01:25:44","slug":"esct-rates","status":"publish","type":"resources","link":"https:\/\/employmenthero.com\/nz\/resources\/esct-rates\/","title":{"rendered":"Guide to ACC and ESCT rates"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull resource-sticky-downloadable-template has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull blog-template-header has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb 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rates<\/h2>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-5 wp-block-group-is-layout-flex\">\n<p class=\"has-sm-font-size\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2026-01-15T13:27:10+00:00\">15 Jan 2026<\/time><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns content-flex is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\">\n<div class=\"wp-block-group sticky-downloadable-title has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-11 wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--24)\"><h1 class=\"blog-template-title wp-block-post-title\">Guide to ACC and ESCT rates<\/h1>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-10 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-employmentherocom2025-custom-post-date has-sm-font-size\">\n    <span>Last Updated<\/span>&nbsp;<time datetime=\"2026-01-19T01:25:44+00:00\">Jan 19, 2026<\/time>\n<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"content-wrapper\" class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-container-core-group-is-layout-12 wp-block-group-is-layout-constrained\">\n<p class=\"has-paragraph-2-m-font-size\">Managing payroll in New Zealand involves more than just wages and salaries \u2013&nbsp;you\u2019ve got to factor in additional costs and taxes with every pay run. Two of those are the Accident Compensation Corporation (ACC) levies and the Employer Superannuation Contribution Tax (ESCT). Getting these right is critical for compliance and for maintaining trust with your team.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Our guide breaks down what you need to know about these two expenses to stay compliant and manage your contributions effectively.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><a href=\"#form\"><strong>Download our quick reference guide by filling in the form on the right.&nbsp;<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is ESCT (Employer Superannuation Contribution Tax)?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">ESCT is the tax paid on cash contributions that an employer makes to an employee&#8217;s superannuation fund, <a href=\"https:\/\/employmenthero.com\/nz\/blog\/kiwisaver-employer-guide\/\">like KiwiSaver<\/a> or complying funds. It is important to remember this tax applies to the employer&#8217;s contribution, not the employee&#8217;s own deductions from their salary. The legal basis for this is outlined in the <a href=\"https:\/\/www.legislation.govt.nz\/act\/public\/2007\/0097\/latest\/DLM1512301.html\" target=\"_blank\" rel=\"noreferrer noopener\">Income Tax Act 2007<\/a>. It ensures that employer contributions are taxed consistently as a form of employee remuneration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How ESCT rates and thresholds work<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The correct ESCT rate for an employee is determined by their total earnings. This is calculated based on the employee&#8217;s gross salary or wages, plus the gross amount of your employer contributions from the previous financial year. For new employees, you must estimate their likely annual income to set the initial rate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">ESCT thresholds from 1 April 2025<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">From 1 April 2025, the personal income tax thresholds have been adjusted. The <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-income\/employer-superannuation-contriibution-tax-esct\" target=\"_blank\" rel=\"noreferrer noopener\">ESCT thresholds<\/a> have been updated to align with these changes. This means some of your employees may now fall into a different tax bracket for their ESCT.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Here are the new thresholds:<\/p>\n\n\n\n<figure class=\"wp-block-table custom-table has-paragraph-2-m-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Annual total (salary + super)<\/strong><\/td><td><strong>ESCT rate<\/strong><\/td><\/tr><tr><td>$0 to $16,800<\/td><td>10.5%<\/td><\/tr><tr><td>$16,801 to $64,200<\/td><td>17.5%<\/td><\/tr><tr><td>$64,201 to $93,720<\/td><td>30%<\/td><\/tr><tr><td>$93,721 to $216,000<\/td><td>33%<\/td><\/tr><tr><td>$216,001 and over<\/td><td>39%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Previous ESCT threshold structure (pre-1 April 2025)<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">For historical context, it can be useful to see the previous thresholds. Before 1 April 2025, the ESCT rates were aligned with the personal income tax brackets, so the annual ranges are a little different. This structure was in place for several years.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The ESCT rates were previously set as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table custom-table has-paragraph-2-m-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Annual total (salary + super)<\/strong><\/td><td><strong>ESCT rate<\/strong><\/td><\/tr><tr><td>$0 to $16,800<\/td><td>10.5%<\/td><\/tr><tr><td>$16,801 to $57,600<\/td><td>17.5%<\/td><\/tr><tr><td>$57,601 to $84,000<\/td><td>30%<\/td><\/tr><tr><td>$84,001 to $216,000<\/td><td>33%<\/td><\/tr><tr><td>$216,001 and over<\/td><td>39%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">What the recent changes mean for employers<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The main impact of the changes is that the income bands for the 17.5% and 30% rates have been extended. This may mean some employees who were previously in a higher ESCT bracket will move to a lower one.&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">As a result, the net amount of your contribution that lands in their KiwiSaver account could increase. For employers, this change is primarily an administrative one, requiring you to ensure your payroll system is updated to apply the correct rates.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to calculate ESCT for each employee<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Calculating ESCT can be broken down into a <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-income\/employer-superannuation-contriibution-tax-esct\/deduct-esct-from-each-employer-contribution\" target=\"_blank\" rel=\"noreferrer noopener\">straightforward process<\/a>.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">First, determine the employee&#8217;s correct threshold by adding their gross salary and your employer contributions from the previous year. Next, select the corresponding ESCT rate from the threshold table. Apply this rate to the cash contribution you make each payday. Finally, report the deducted ESCT amount to Inland Revenue as part of your regular payday filing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Compliance and practical tips for employers<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Staying on top of ESCT is a matter of good process. It is best practice to review all employee ESCT rates at the <a href=\"https:\/\/employmenthero.com\/nz\/resources\/end-of-financial-year-checklist\/\">beginning of each tax year<\/a> around 1 April. This ensures any salary changes from the previous year are accounted for.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Make sure your <a href=\"https:\/\/employmenthero.com\/nz\/products\/payroll-software\/\">payroll software<\/a> is updated with the new thresholds too. For businesses with many employees, doing a bulk update at the start of the tax year is the most efficient approach. Always document how you have determined each employee&#8217;s rate and regularly check for any under or over deductions, especially for employees with variable income.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How 91爆料 helps with ESCT management<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Managing ESCT changes and calculations doesn\u2019t need to be a manual headache. 91爆料\u2019s payroll platform automates the process with the latest tax thresholds from Inland Revenue, so you can have changed rates applied straight away.&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">You can also generate reports to audit your contributions. Plus, our platform enables you to complete payday filing in a few clicks, including recording any ESCT deductions.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-paragraph-2-m-font-size is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link is-style-link--1\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"https:\/\/employmenthero.com\/nz\/products\/payroll-software\/\">Find out more about our automated payroll software.\u00a0<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-faq eh-faq eh-faq__bg-light\"><div class=\"eh-faq__container\"><div class=\"eh-faq__header\"><h2 class=\"eh-faq__title\">Frequently asked questions on ESCT<\/h2><p class=\"eh-faq__subtitle\"><\/p><\/div><div class=\"eh-faq__content\">\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1768483566739\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1768483566739\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">Does ESCT apply to voluntary employer contributions?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Yes, ESCT applies to any cash contribution an employer makes to an employee&#8217;s superannuation fund. This includes any voluntary contributions made above the compulsory 3% for KiwiSaver.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1768483566743\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1768483566743\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">What happens if an employee\u2019s income changes mid-year?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Generally you continue to use the ESCT rate established at the start of the tax year, even if their income changes. The rate is based on the previous year&#8217;s earnings. However, an employee can elect to use a higher rate if they expect their income to push them into a new threshold for the following year.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1768483610833\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1768483610833\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">Can ESCT be overridden manually in payroll systems?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Most payroll systems, <a href=\"https:\/\/help.employmenthero.com\/hc\/en-nz\/articles\/6447044077583-Employer-Superannuation-Contribution-Tax-ESCT-Rate\" target=\"_blank\" rel=\"noreferrer noopener\">including 91爆料<\/a>, allow for a manual override of the ESCT rate. This should only be done when an employee elects to be on a higher rate. You should keep a record of the employee&#8217;s written request to do so.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\/\/schema.org\/\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Does ESCT apply to voluntary employer contributions?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Yes, ESCT applies to any cash contribution an employer makes to an employee's superannuation fund. This includes any voluntary contributions made above the compulsory 3% for KiwiSaver.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What happens if an employee\\u2019s income changes mid-year?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Generally you continue to use the ESCT rate established at the start of the tax year, even if their income changes. The rate is based on the previous year's earnings. However, an employee can elect to use a higher rate if they expect their income to push them into a new threshold for the following year.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can ESCT be overridden manually in payroll systems?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Most payroll systems, <a href=\\\"https:\/\/help.employmenthero.com\/hc\/en-nz\/articles\/6447044077583-Employer-Superannuation-Contribution-Tax-ESCT-Rate\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">including 91爆料<\/a>, allow for a manual override of the ESCT rate. This should only be done when an employee elects to be on a higher rate. You should keep a record of the employee's written request to do so.<\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\n\n<p class=\"has-neutral-700-color has-text-color has-link-color has-xs-font-size wp-elements-8ca359ef8daac6153cae3e6419bbc0d3\"><em><em>The information in this article is current as at 30 November 2025, and has been prepared by 91爆料 Pty Ltd (ABN 11 160 047 709) and its related bodies corporate (91爆料). The views expressed in this article are general information only, are provided in good faith to assist employers and their employees, and should not be relied on as professional advice. Some information is based on data supplied by third parties. While such data is believed to be accurate, it has not been independently verified and no warranties are given that it is complete, accurate, up to date or fit for the purpose for which it is required. 91爆料 does not accept responsibility for any inaccuracy in such data and is not liable for any loss or damages arising directly or indirectly as a result of reliance on, use of or inability to use any information provided in this article. You should undertake your own research and seek professional advice before making any decisions or relying on the information in this article.<\/em><\/em><\/p>\n\n\n\n<style>\n.custom-table {\n  display: block;\n  overflow-x: auto;\n}\n\n.custom-table table tr:first-child th,\n.custom-table table tr:first-child td {\n  border: 1px solid #000 !important;\n  background-color: #7623d7 !important; \n color: #ffffff !important;\n  text-align: left;\n  padding: 10px;\n}\n\n.content-wrapper li > ul li {padding-bottom:0.75rem!important;}\n.content-wrapper li:last-child > ul li {padding-bottom:0!important;}\n.eh-faq__container {flex-direction:column!important;}\n@media screen and (min-width: 1441px) {\n    .eh-faq__content {\n       max-width: 904px!important;\n        min-width: 715px!important;\n    }\n}\n.eh-faq {padding:0px 0px 24px 0px!important;}\n\n<\/style>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column form-column is-layout-flow wp-block-column-is-layout-flow\">\n<div 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data-marketo-form=\"{&quot;is_multi_steps&quot;:false,&quot;form_data&quot;:[{&quot;base_url&quot;:&quot;\/\/hr.employmenthero.io&quot;,&quot;munchkin_id&quot;:&quot;387-SZZ-170&quot;,&quot;form_id&quot;:&quot;1737&quot;,&quot;css_classes&quot;:&quot;&quot;}],&quot;submit_text&quot;:&quot;Download now&quot;,&quot;success_handling_method&quot;:&quot;thank_you_page&quot;,&quot;redirect_url&quot;:&quot;&quot;,&quot;thank_you_message&quot;:&quot;&quot;,&quot;add_lead_linking_id&quot;:false,&quot;add_drift_campaign_id&quot;:false,&quot;drift_campaign_id&quot;:&quot;&quot;,&quot;thank_you_page_id&quot;:&quot;41811&quot;,&quot;thank_you_page_url&quot;:&quot;https:\/\/employmenthero.com\/nz\/thank-you\/downloadable\/resources\/?origin=esct-rates&amp;origin_id=vgdoT0DRhWBWoraaAN4XrdhXGvJJ7iS8J1Fp0tjTbx6XHzVnuxNJzdQj0NFs%2FdbL4MuDSpt53FjOnkFSxRR73A%3D%3D&quot;,&quot;progress_indicator_type&quot;:&quot;progress-bar&quot;,&quot;enable_revenue_hero&quot;:false,&quot;revenue_hero_router_id&quot;:&quot;4668&quot;,&quot;revenue_hero_thank_you_message&quot;:&quot;Thank you for booking!&quot;}\"><\/div>\n                                <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-14 wp-block-group-is-layout-flex\"><div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"facebook\" data-social-type=\"facebook\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"24px\" height=\"24px\" viewBox=\"0 0 20 20\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"> <title>Group<\/title> <path d=\"M14.4446 6.47609H11.4173V4.40033C11.4173 3.62078 11.9115 3.43904 12.2596 3.43904C12.6068 3.43904 14.3958 3.43904 14.3958 3.43904V0.0120058L11.4537 0C8.18772 0 7.44447 2.55599 7.44447 4.19168V6.47609H5.55566V10.0075H7.44447C7.44447 14.5394 7.44447 20 7.44447 20H11.4173C11.4173 20 11.4173 14.4856 11.4173 10.0075H14.0981L14.4446 6.47609Z\"><\/path><\/svg> \n    <\/span>\n    <\/div>\n\n<div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"twitter\" data-social-type=\"twitter\">\n    <span 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9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" id=\"Fill-4\" fill=\"#000000\" mask=\"url(#mask-4)\"><\/path> <\/g> <\/g> <\/g> <\/g> <\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull eh-single-resource-whitepapers-layout has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div id=\"stop-el\" class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-57097 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"How to secure executive sign-off on new people technology\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/exec-faqs-thumbnail-NZ-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-3 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/04\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\" >How to secure executive sign-off on new people technology<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Get clear, confident answers to leadership\u2019s toughest questions about bringing in new technology. Address risk, strategy, cost, and workforce decisions. <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: How to secure executive sign-off on new people technology<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/resources\/executive-faq-new-technology-leadership-questions\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-57080 resources type-resources status-publish has-post-thumbnail hentry resource-type-templates\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"AI policy template and guide\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/ai-policy-thumbnail-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/04\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/templates\/\" rel=\"tag\">Templates<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\" >AI policy template and guide<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">Discover the essential components of an AI policy template to ensure effective governance. Download the template. <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: AI policy template and guide<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-template\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-57047 resources type-resources status-publish has-post-thumbnail hentry resource-type-guides-and-playbooks\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-25 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Building a corporate AI policy that actually works\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy.webp 1600w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-300x169.webp 300w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-1024x576.webp 1024w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-768x432.webp 768w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-1536x864.webp 1536w, https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2026\/05\/NZ-thumbnail-ai-policy-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/nz\/wp-content\/uploads\/sites\/5\/2025\/04\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/guides-and-playbooks\/\" rel=\"tag\">Guides and Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\" >Building a corporate AI policy that actually works<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">Most corporate AI policies fail in practice. Learn what actually makes an AI policy work in real organisations, and how&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Building a corporate AI policy that actually works<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/nz\/resources\/ai-policy-guide\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Understand ESCT rates in NZ, including KiwiSaver ESCT changes from 1 April 2025, calculation steps, and compliance tips for employers.<\/p>\n","protected":false},"featured_media":54148,"menu_order":0,"template":"","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"4 min read","display_reading_time":false,"registration_open_datetime":"","registration_close_datetime":"","event_start_datetime":"","event_end_datetime":"","time_zone":"","location":"","link_video":"","video_type":"","file_video":"","download_content_type":"file","download_file":"54147","download_url":"","download_cta_label":"","footnotes":""},"resource-type":[161],"topic":[297],"industry":[],"search-tags":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-54145","resources","type-resources","status-publish","has-post-thumbnail","hentry","resource-type-guides-and-playbooks","topic-payroll-finance"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/resources\/54145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/resources"}],"about":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/types\/resources"}],"version-history":[{"count":2,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/resources\/54145\/revisions"}],"predecessor-version":[{"id":54194,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/resources\/54145\/revisions\/54194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/media\/54148"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/media?parent=54145"}],"wp:term":[{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/resource-type?post=54145"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/topic?post=54145"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/industry?post=54145"},{"taxonomy":"search-tags","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/search-tags?post=54145"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/audience?post=54145"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/business-size?post=54145"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/product-tag?post=54145"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/funnel-stage?post=54145"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/region?post=54145"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/pain-point?post=54145"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/persona?post=54145"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/nz\/wp-json\/wp\/v2\/post_features?post=54145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}