How to Update ESCT Rate for Employees (NZ)

Simona Riftin

Updated 31 March 2026 07:35

This article explains how to update the Employer Superannuation Contribution Tax (ESCT) rate for an individual employee in Jobpac. This is required when an employee’s earnings change and their ESCT rate needs to be adjusted to remain compliant.

This task is typically completed by payroll administrators.

When you should update an ESCT rate

You should review and update an employee’s ESCT rate when:

An employee’s annual earnings change significantly
You start a new financial year
An employee moves into a different ESCT income band

Keeping ESCT rates up to date ensures employer superannuation contributions are taxed correctly.

Steps to update the ESCT rate for an employee

1. Go to Payroll > Employee Information > Employee Maintenance.

2. Select the employee you want to update.

3. Open the Student Loan tab.

4. Update the ESCT Rate if required.

5. Click OK to save your changes.

What this allows you to do

Updating the ESCT rate ensures Jobpac calculates employer superannuation contributions using the correct tax rate for each employee. This helps you remain compliant with New Zealand payroll legislation and avoids under‑ or over‑taxing contributions.

You should review ESCT rates regularly, especially at the start of a new financial year.