# Glossary

> Short explanations of the terms used in our guides and calculators.

- [Employer superannuation contribution tax (ESCT)](https://kiwisaverproviders.co.nz/glossary/esct): A tax on the money your employer puts into your KiwiSaver. The tax comes out before the contribution reaches your account, so you get a bit less than your employer's full rate.
- [Scheme supervisor](https://kiwisaverproviders.co.nz/glossary/scheme-supervisor): An independent organisation that looks after a KiwiSaver scheme for its members. The supervisor holds the scheme's money and decides on early withdrawal applications, such as for hardship.