Part 3 - KiwiSaver contributions
This section is made up of Subpart 1, 2, 3 and 4.
Other sections in this legislation
| Introduction | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Schedule 1 | Schedule 2 | Schedule 3 | Examples |
Subpart 1 - Deductions of contributions from salary or wages
Subpart 2 provides for automatic deductions of KiwiSaver contributions to be made from the salary or wages paid to employees.
Subpart 2 - Miscellaneous provisions relating to contributions
Section 72 requires the Commissioner to establish a holding account for the purpose of recording the receipt, deduction, payment, and refund of KiwiSaver contributions and interest.
Subpart 3 - Contributions other than deductions from salary or wages
This subpart allows contributions other than those that are deducted from an employee's salary or wages to be made.
Subpart 4 - Contributions holidays
This subpart allows KiwiSaver members to receive a holiday from compulsory deductions of contributions from their salary or wages.
Date published: 05 Oct 2004
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