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Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more: Beehive.govt.nz

Te whakauru aunoa i ngā kaimahi ki roto i te KiwiSaver Automatically enrol employees into KiwiSaver

You must enrol eligible new employees aged between 18 and 65 into KiwiSaver. It's an automatic enrolment. 

Check if your employee is in KiwiSaver already

If your employee is already in KiwiSaver there's no need to auto-enrol them.

Ask them to fill in a KiwiSaver deduction - KS2 form.

The form tells you:

  • the rate to deduct KiwiSaver contributions from their pay
  • if they're on a savings suspension (you'll need to see the notice before you stop their deductions).

Keep the KS2 for your records.

Check employee eligibility to join KiwiSaver

Check if your employee should auto-enrol

Some employees do not have to auto-enrol into KiwiSaver through you. If they’re eligible, and they want to join, they choose to opt in.

Employees who choose to opt into KiwiSaver

Opt an employee into KiwiSaver

Give your employee their KiwiSaver auto-enrolment pack

Give your employee your product disclosure statement

If the employee is joining:

  • your employer-chosen scheme, you give them their product disclosure statement
  • a default scheme, they'll get their product disclosure statement from us.

Send us your IR346K

Fill in a New employee and KiwiSaver details – IR346K for each employee you're automatically enrolling. 

You can complete it in myIR or post it to the address on the form either:

  • before their first pay day
  • with the Employment information - IR348 form that includes their first pay.

Keep a copy for your records.

Check if they're on a savings suspension

If your employee’s on an approved savings suspension, ask to see their notice.

If they’re on an approved savings suspension, do not:

  • deduct KiwiSaver from their pay
  • pay employer contributions.

Get a copy for your records.

Suspending KiwiSaver deductions and contributions

Complete employee auto-enrolment

Your employee's auto-enrolment is complete when you've:

  • sent us your IR346K
  • got their KS2 (keep this for your own records)
  • given them the Your introduction to KiwiSaver - employee information - KS3
  • given them the KiwiSaver opt out request - KS10
  • started contributions and deductions.

Employer contributions to KiwiSaver and complying funds

KiwiSaver deductions from employee pay

Last updated: 01 Jul 2021
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