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Deductions from salaries and wages: KiwiSaver

KiwiSaver deductions

All employers are required to make KiwiSaver available to new staff, unless they qualify for an exemption from automatic enrolment. You will need to:

  • deduct employees' KiwiSaver contributions from their before-tax pay and forward them to us through the PAYE system
  • ensure that new employees' KiwiSaver contributions start from their first pay
  • keep a record of all KiwiSaver deductions.

For help with the calculations

We have added new calculation tables to the PAYE deduction tables (IR340 and IR341) to help make it easier for you to work out how much to deduct.

You can go to Work it out > and use the PAYE calculator to calculate the KiwiSaver deductions from an employee's gross wages.

Additional responsibilities

KiwiSaver also affects what you need to do when a new employee starts.

Find out more

See KiwiSaver for employers > for more information.

 


Date published: 17 Jan 2007

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