myIR, payments and more
KiwiSaver has been designed to keep your compliance costs down.
KiwiSaver uses the existing PAYE system so you can deduct contributions from an employee's gross pay, make compulsory employer contributions (from 1 April 2008) calculate and deduct ESCT (from 1 April 2012) and pass them on to us. We then transfer contributions to each employee's KiwiSaver scheme provider.
The Employer monthly schedule (EMS) has been changed to include the addition of KiwiSaver employee and employer contributions. The layout of the schedule has been changed to reflect the extra KiwiSaver information.
ESCT must be paid to us along with PAYE deductions on the Employer deductions (IR345) form. ESCT is not included on the Employer monthly schedule (IR348).
All employers will need to work with us to ensure KiwiSaver is a success for all New Zealanders. You don't have to promote KiwiSaver to your employees, but as a minimum you'll need to:
- have a supply of KiwiSaver employee information packs (KS3) available for your staff (more can be requested from us)
- automatically enrol all new employees who are eligible
- provide information to us about all:
- new employees who are automatically enrolled
- eligible employees who opt in to KiwiSaver
- make sure KiwiSaver member contributions net compulsory employer contributions and ESCT are made and paid to us by the due date, along with your PAYE payments
- act on opt-out and contributions holiday requests
- from 1 April 2008, make a compulsory employer contribution
- from 1 April 2012, calculate and deduct ESCT from any employer cash contributions.
Ordering additional forms and guides
You can order additional KiwiSaver forms and employee guides by calling our 0800 self-service line on 0800 257 773.
You'll need a touch tone phone and your IRD number. It's also helpful if you know the number (eg KS3) of any forms or booklets you are ordering.
For personal information, such as account balances, you'll also need a PIN. You can get a PIN by calling 0800 257 777 and following the instructions.
You can call our 0800 self-service lines any time (except 5am to 6am), seven days a week.
Find out more
- Your KiwiSaver role
- Administering KiwiSaver
- Employer contributions
- Taxing superannuation fund contributions