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Employees who start a new job and meet the criteria for automatic enrolment must be enrolled in KiwiSaver, unless you offer an approved alternative superannuation scheme. You must provide KiwiSaver information to all new employees. Employees can choose to be enrolled in both your alternative scheme and KiwiSaver. You'll be required to deduct employee contributions for both schemes.
- What you need to do within seven days of a new employee starting
- If you have an employer-chosen KiwiSaver scheme
- What you need to do from your new employee's first pay
- Compulsory employer contributions
- Filing your next Employer monthly schedule (IR348)
- New employees who are existing members
- If you're unsure about the age of your employee
- If you don't make any KiwiSaver deductions for an employee in this situation
Start the automatic enrolment process by checking each new employee's eligibility to join KiwiSaver. Give them a:
- Your introduction to KiwiSaver - employee information (KS3) factsheet
- KiwiSaver deduction form (KS2), and
- Opt out request (KS10) form.
Keep a copy of the KS2 for your records. If they don't complete a KS2, use the default rate of 3%.
You must advise new employees in writing you've chosen a scheme they'll be allocated to unless they choose their own scheme. You must also give them your scheme's investment statement.
You must make KiwiSaver deductions from all payments of salary and wages after the employee starts work until:
- an opt-out notice takes effect
- the employee no longer receives salary or wages
- a contributions holiday is granted
- we notifty you to stop making deductions, or
- the employee becomes eligible to and withdraws their savings.
Employer superannuation contribution tax (ESCT) is deducted from the contributions you pay into the employee’s KiwiSaver or superannuation account.
The exception to this is if you and your employee have agreed to treat some or all of your employer contribution as salary or wages under the PAYE rules.
The minimum amount you’ll need to contribute is 3% of your employee’s salary or wage.
For KiwiSaver purposes, let us know the full names, IRD numbers and addresses of new employees who should be automatically enrolled. You can do this by completing a KiwiSaver employee details (KS1) form in myIR, or by sending it to us.
You only need to give us the information the employee chooses to give you.
You must send us the KS1 no later than the date for providing the IR348 or EI that corresponds to the employee's first pay. There is no need to let us know if an employee isn't eligible for automatic enrolment.
A new employee who is an existing KiwiSaver member must give you a:
- KiwiSaver deduction form (KS2)
This form lets you know what rate the employee wants deductions made at, or
- valid KiwiSaver contributions holiday request (KS6)
If deductions don't begin for an existing member and they aren't on a contributions holiday we'll notify you. If your employee hasn't chosen a contribution rate, the rate is 3% of each pay. You don't need to backdate contributions, but you could be penalised if you don't start making deductions after you've been notified.
You don't need to send us a KS1 for new employees who are existing KiwiSaver members. However, there are special requirements if the new employee has more than one job.
Employees can rightfully refuse to give you their date of birth. You won't be penalised if an employee doesn't give you information or provides false information.
If the employee believes they should not be automatically enrolled but won’t tell you their date of birth, get them to complete a KS2 form and indicate in section C that their deductions should be nil.
We'll contact you after receiving your IR348 or EI and let you know when you're required to automatically enrol and start making deductions for the employee.
Find out more about
- Employees with special circumstances
- Employees exempt from automatic enrolment
- Compulsory employer contributions
- Employer superannuation contribution tax (ESCT).