Tātaitai ESCT

Ko ESCT te Tāke Takoha Superannuation Kaituku Mahi. He tāke ka tukuna ki ngā takoha kaituku mahi ka mahia ki ngā pūtea penihana o ngā kaimahi i Aotearoa, tae atu ki ngā takoha kaituku mahi KiwiSaver. Ka takoha to kaituku mahi ki to kaute KiwiSaver (ko te iti rawa atu ko te 3% o tō utu tino), me tango rātou i te ESCT mai i taua takoha i mua i tōna tukuanga ki to kaiwhakaahua KiwiSaver. Ko te ESCT he tāke mau-roto mō ngā takoha super kaituku mahi, he rite te kaupeka ki te āhua e mahi ai te PAYE ki ngā utu mahi. Ko te rēti ESCT ka pā e ai ki te taumata moni whiwhi o te kaimahi — ko ngā kaiwhiwhi teitei he rēti ESCT teitei ake ka tangohia mai i o rātou takoha kaituku mahi. Ka utua te ESCT i kohia ki Inland Revenue tika. Ko te tikanga ko te takoha kaituku mahi tino e whakawhiwhia ana ki to kaute KiwiSaver ko te takoha katoa tango te ESCT i tangohia. Puna: IRD — ESCT (ird.govt.nz/employing-staff/kiwisaver/esct).

Ka tātaihia te ESCT ma te tuku i te rēti ESCT tika ki te takoha super kaituku mahi katoa. Ka whakaritea te rēti e te taumata moni whiwhi o te kaimahi mō te tau kua hipa (ko te moni whiwhi matapae rānei mō ngā kaimahi hou). E rua ngā tikanga: ko te tikanga paerua ka whakamahi i ngā moni whiwhi PAYE o te kaimahi o te tau kua hipa me ngā takoha super kaituku mahi ki te whakarite i te rēti ESCT; ko te kowhiringa rēti rereke e whakaaetia ana e te kaimahi tētahi rēti e ai ki tōna moni whiwhi matapae. Ka hāngai ngā rēti ESCT ki ngā rēti tāke moni whiwhi tangata: 10.5% (moni whiwhi ki te $16,800); 17.5% ($16,801–$57,600); 30% ($57,601–$84,000); 33% ($84,001–$216,000); me te 39% (moni whiwhi i runga ake i te $216,000). Hei tauira, mēnā ka whiwhi tētahi kaimahi i te $60,000 a ko tana kaituku mahi ka takoha 3% ($1,800/tau), ko te ESCT ki te 30% ko $540, nā reira ko te $1,260 e whakawhiwhia tino ana ki te pūtea KiwiSaver. Puna: IRD — ESCT (ird.govt.nz).

Ae, ko ngā takoha KiwiSaver kaituku mahi i Aotearoa ka pā ki te ESCT (Tāke Takoha Superannuation Kaituku Mahi). I ia wā ka takoha to kaituku mahi KiwiSaver mou — i te iti rawa atu o te 3% o tō utu tino — me tātaihia me tango rātou i te ESCT ki tō rēti pa ana i mua i te tukuanga o te takoha a-whānui ki to kaiwhakaahua KiwiSaver. He tohu nui tēnei ka wareware ana ki ētahi kaimahi: ko te 3% takoha kaituku mahi e kitea ana i to puka utu mahi ko te tapeke katoa i mua i te ESCT. Ko te tapeke tino e whakawhiwhia ana ki to kaute KiwiSaver he iti ake. Hei tauira, mēnā kei roto koe i te taumata ESCT 17.5% a ko to kaituku mahi ka takoha $100, $82.50 anake e tapiritia ana ki to kaute KiwiSaver i muri i te ESCT. Ko te huatahi o te ESCT i roto i ngā tau maha ka taea te heke whaitake i te tapeke whakamutunga o tō KiwiSaver. Puna: IRD — KiwiSaver for Employers (ird.govt.nz/kiwisaver).

Ko ngā rēti ESCT (Tāke Takoha Superannuation Kaituku Mahi) i Aotearoa ka hāngai ki ngā taumata tāke moni whiwhi tangata a ka haingatia e te moni whiwhi katoa o te kaimahi (moni whiwhi PAYE me ngā takoha super kaituku mahi) o te tau tāke o mua. Ko ngā rēti ESCT e rima: 10.5% mō ngā kaimahi ko ta rātou moni whiwhi tau o mua (tae atu ki ngā takoha kaituku mahi) ko $16,800, iti ake rānei; 17.5% mō ngā moni whiwhi i waenga i te $16,801 me te $57,600; 30% mō ngā moni whiwhi i waenga i te $57,601 me te $84,000; 33% mō ngā moni whiwhi i waenga i te $84,001 me te $216,000; me te 39% mō ngā moni whiwhi i runga ake i te $216,000. Mō ngā kaimahi hou me ētahi moni whiwhi tau o mua, ka whakamahi ngā kaituku mahi i te moni whiwhi a-tau matapae o te kaimahi ki te whakarite i te rēti ESCT pa ana. Ka taea anō e ngā kaituku mahi te whakamahi i tētahi rēti kowhiringa rereke mēnā ka tuku te kaimahi i tētahi pānui tuhi. Ka tangohia te ESCT mai i te takoha kaituku mahi i mua i tōna tukuanga ki te kaiwhakaahua KiwiSaver. Puna: IRD — ESCT Rates (ird.govt.nz/employing-staff/kiwisaver/esct).