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Individuals & families Businesses & employers Non-profit organisations International You are here: Home › KiwiSaver KiwiSaver Poua he Oranga What's happening when? What do employers need to do? What do individuals need to do? KiwiSaver - easy, work-based saving Retirement can be an expensive business. KiwiSaver is designed to make it easy to save for your future. KiwiSaver is a voluntary, work-based savings initiative to help New Zealanders with their long-term saving for retirement. Find out how KiwiSaver can work for you. For individuals Go to our KiwiSaver website to find out: How does KiwiSaver work? Is KiwiSaver right for you? Joining KiwiSaver For employers Find out what KiwiSaver will mean for your business What are your responsibilities as an employer? What about existing super schemes? For scheme providers What KiwiSaver means for scheme providers What is your role as a scheme provider? Becoming a scheme provider About running a KiwiSaver scheme   Date published: 16 Oct 2006 Back to top Login Forgot login | Register Why myIR? Mobile web app Make a payment For tax agents Public consultation Technical tax area Getting it right Demos and videos Get it done online All online services › Work it out All calculators and tools › PAYE / KiwiSaver deductions calculator Forms and guides All forms and guides › KiwiSaver deduction form KS2 Your introduction to KiwiSaver - employee information KS3 Self-employed - your guide to KiwiSaver KS12 KiwiSaver employer guide KS4 Non-deduction notice KS51 KiwiSaver employee details KS1 Application for withdrawal of initial KiwiSaver contribution on the grounds of significant financial hardship or serious illness KS5 Contributions holiday request (employee to complete) KS6 Contributions holiday request (employee to complete) KS6 New employee opt-out request KS10 View all KiwiSaver forms and guides › Contact us All contact info ›

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Individuals & Families

For individuals & families

Earning income

As a parent

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As a student

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Travelling overseas

Child support

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Paying parents

For custodians

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Gift duty

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KiwiSaver

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Screen production industry

Income tax treatment

Student loans

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Trusts and estates

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Australians conducting business in New Zealand

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Donee organisations

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Gaming machines

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Employing staff

Payroll

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Fringe benefit tax (FBT)

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Registering

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Investment income

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KiwiSaver

KiwiSaver for scheme providers

KiwiSaver for employers

Maori organisations

Introduction

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Distributions

Credits

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How to cease being a Maori authority

Non-resident withholding tax (NRWT)

Approved issuer levy

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Research and development tax credit

Residential property

RWT (resident withholding tax)

Deducting RWT from interest or dividends paid to investors

Receiving interest or dividends with RWT deducted

RWT exemptions

Reissued certificates

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Additional information and help

Software developers

Information updates

Draft payroll specification

Software developers conferences

Technical specifications

Tax information for sportspeople

Transfer pricing

Unclaimed money

Non-profit organisations

Charitable organisations

Donee organisations

Education centres

Fringe benefit tax (FBT)

FBT overview

Returning FBT

Benefit categories

Calculating FBT

FBT, GST and income tax

Gaming machines

Gift duty

GST (Goods and services tax)

Registering

Working out

Making additional GST calculations

Filing your GST

Changing, corrrecting & disagreeing

Cancelling your GST

Additional information and help

KiwiSaver for employers

Maori organisations

Introduction

Eligibility

Becoming a Maori authority

Accounting for tax

Distributions

Credits

Facing difficulties meeting obligations

How to cease being a Maori authority

Employer responsibilities

Becoming an employer

Employing staff

Payroll

Keeping records

Filing returns and making payments

Failing to meet your obligations

For payroll software developers

Provisional tax

RWT (resident withholding tax)

Deducting RWT from interest or dividends paid to investors

Receiving interest or dividends with RWT deducted

RWT exemptions

Reissued certificates

Cancelled certificates

Additional information and help

Tax information for sportspeople

Trusts and estates

Concepts

Filing tax returns

Income taxed

Beneficiaries

Types of trusts

Unclaimed money

International

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About tax residency and status

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Tax residency and trusts

Double tax agreements

International tax for business

What is my company's tax residency?

Australia and New Zealand

Special tax regimes and agreements

Non-resident contractors and entertainers

Transfer pricing

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Non-resident contractors and entertainers

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What are your tax obligations

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Industries and events

Double tax agreements

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Coming to New Zealand

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Tax residency and status

Double tax agreements

Industries and events

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NZ tax residents with overseas interests

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If you have overseas investments

If you conduct business overseas

Controlled foreign companies

Top 10 facts on international tax

Overseas tax residents with NZ interests

What income is taxable in New Zealand?

Non-resident withholding tax

If you have investments in New Zealand

If you conduct business in New Zealand

PIEs for non-resident investors

Double tax agreements

Top 10 facts on international tax

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