Employer Superannuation Contribution Tax (ESCT) is deducted from employer contributions before they are paid to PSS. The tax rate depends on your personal income. ESCT is not applied in the same tiered way as personal income tax rates and only one rate applies to the total amount of the employer contribution. Income thresholds for the various ESCT rates will change on 1 April 2025. They have increased by between $2,000 and $10,000 with no change for those earning over $216,001.