To use the Plus ESCT calculation method from Modify Employee Details select the KiwiSaver tab, then click over the calculation method shown.
From the resulting screen select Plus ESCT.
These notes assume an employer makes the minimum 2% contribution, which is fully taxable from 1st April 2012.
ESCT Regular Calculation
Plus ESCT Calculation
Payslip Data Options
Income Tax Act 2007
Contribution in money for benefit of employees
(1) An employer's superannuation cash contribution means an employer's superannuation contribution paid in money either to a superannuation fund or under the KiwiSaver Act 2006 to the Commissioner for later payment to a superannuation fund.
Determining amount of contribution
(2) The amount of an employer's superannuation cash contribution is the sum of
(a) the amount of the contribution received by the superannuation fund or, for a contribution paid to the Commissioner under the KiwiSaver Act 2006, received by the Commissioner for payment to the superannuation fund; and
(b) the amount of tax withheld for the employer's superannuation contribution.