Skip to main content

End-of-year arrangements Our offices and phone lines will close down over the holiday season, but our website, self-service 0800 number and myIR will remain available. Find out more

We've upgraded our voice system You may notice some changes the next time you call us. Find out more

Ngā whiunga KiwiSaver KiwiSaver penalties

How to avoid penalties and fees for not complying with KiwiSaver obligations

We'll work with you to help you meet your KiwiSaver obligations.

When something does go wrong, for example you do not deduct KiwiSaver contributions for an employee, we'll send you a reminder. This will be followed by a notice to warn you that we may charge you a penalty if you do not meet your obligations in the future.

What KiwiSaver penalties are for

You may be given a KiwiSaver penalty for:

  • not providing KiwiSaver information to your employees or to us
  • not making the correct KiwiSaver deduction when required to do so
  • not automatically enrolling a new eligible employee (unless you're an exempt employer)
  • not making compulsory employer contributions.

The penalties are either:

  • $50 per month if you're a small employer
  • $250 per month if you're a large employer.

When we waive a penalty

We do not penalise you if:

  • your employee chose not to give you information or gave you the wrong information
  • you could not give your employee a Your introduction to KiwiSaver - KS3. But only when we had not supplied them to you. (You need to tell us that you'll need further copies as soon as possible).

Standard tax penalties and knowledge offences

As well as KiwiSaver penalties, there are standard tax penalties and knowledge offences. These happen when you've not paid, or paid late either a: 

  • KiwiSaver employee deduction
  • compulsory employer contribution
  • voluntary employer contribution.

Standard tax penalties and knowledge offences for KiwiSaver are like those for PAYE, such as:

  • late payment penalties 
  • late filing penalties 
  • use of money interest.

Penalties and debt

Last updated: 28 Apr 2021
Jump back to the top of the page