Te huataki kaimahi ki te KiwiSaver
Starting employees in KiwiSaver
You'll need to check if your employee is already a KiwiSaver member, or enrol or opt them into KiwiSaver if they are eligible.
New employees and the IR346K form
Every new employee who is eligible to join KiwiSaver must be automatically enrolled. You'll need to fill out a New employee and KiwiSaver details - IR346K form.
You can also use the form to tell us if they have income exempt from KiwiSaver deductions.
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
Automatically enrolling and opting in differences
You can 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.
Automatically enrol employees into KiwiSaver
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, fill out a New employee and KiwiSaver details - IR346K form.
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
- 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