New employees and the IR346K form
For every new employee you'll need to fill out a New employee and KiwiSaver details - IR346K form.
You can do this in myIR or download and complete it. You need to send it to us either:
- before your employee's first pay day
- with the Employment information - IR348 form that includes their first pay.
To fill in the form you’ll need your employee's:
- name
- KiwiSaver status (if required)
- IRD number and tax code
- contact details
- date of birth (if they've given you it).
Using the IR346 for KiwiSaver employees
If you're enrolling your employee into KiwiSaver you use the IR346K form to enrol them. (You can also use the form to tell us if they have income exempt from KiwiSaver deductions.)
Automatically enrolling and opting in differences
Most of the time you automatically enrol new eligible employees into KiwiSaver. But some employees do not get automatically enrolled into KiwiSaver when they start. These employees ask to be in KiwiSaver. Choosing to join is ‘opting in’.
There's a difference between an employee who opts in and one who automatically enrols. The difference is employees who:
- were automatically enrolled by you can choose to leave KiwiSaver. It’s called ‘opting out’.
- opt into KiwiSaver cannot choose to opt out later.
Automatic enrolments into KiwiSaver
You must automatically enrol new employees aged over 18 and under 65. But not when your new employees are already in KiwiSaver.
Enrol employees into KiwiSaver
New employees already in KiwiSaver
If you start a new employee who's already a KiwiSaver member, ask them to fill in a KiwiSaver deduction form - KS2.
Your employee uses the KS2 to tell you:
- the rate they want you to make KiwiSaver deductions from their pay
- they’re on a savings suspension. You’ll need to see their suspension notice before stopping their KiwiSaver deductions.
Suspending KiwiSaver deductions and contributions
Employees who opt into KiwiSaver
There are some employees who you do not have to automatically enrol into KiwiSaver. If they’re eligible, they choose to opt in. These are:
- existing employees
- new employees you cannot automatically enrol. For example, because of the type of employee they are, such as casual or temporary employees.
For every employee who opts in you'll need to fill out a New employee and KiwiSaver details - IR346K form.
You can do this in myIR or download and complete it. You need to send it to us either:
- before your employee's first pay day
- with the Employment information - IR348 form that includes their first pay.
To fill in the form you’ll need your employee's:
- name
- KiwiSaver status
- IRD number and tax code
- contact details
- date of birth (if they've given you it).
if the employee is getting earnings that are exempt from KiwiSaver deductions use the form to tell us.
Employees who choose to opt into KiwiSaver
Employees who do not tell you their age
Employees might not give you their date of birth. Some may also give you wrong information. This makes it hard to know if:
- they’re eligible for KiwiSaver contributions
- if you need to automatically enrol them.
In either case, automatically enrol your new employee. We do not penalise you. If their enrolment is a mistake, they can opt out later.
KiwiSaver deductions from employee pay
