Some of your new employees do not have to auto-enrol into KiwiSaver through you. If they're eligible, and want to join, they choose to opt in.
Employees under 18
Eligible new and existing employees aged 18 and under opt in. They can only opt in with a scheme provider.
Do not auto-enrol your new eligible employees aged under 18.
Employees 65 and over
Eligible new and existing employees aged 65 and over opt in.
They either opt in through you or a scheme provider.
Your existing eligible employees who are older than 18 and less than 65 years of age opt into KiwiSaver.
They can either opt in through you or with a scheme provider.
Temporary and casual employees
Your temporary and casual employee’s situation can mean either you auto-enrol them, or they can choose to opt in.
Check their situation to see if you auto-enrol them.
Private domestic workers
You do not auto-enrol private domestic workers into KiwiSaver if they pay their own PAYE.
If they’re eligible, they opt into KiwiSaver but only through a scheme provider. They may deduct contributions from their salary or wages and pay them to us in the same way as they would for their PAYE.
Contractors who appear on your employer monthly schedule (WT tax code etc) are seen as self-employed people for KiwiSaver. Do not auto-enrol them.
If they’re eligible for KiwiSaver they opt in, but only with a scheme provider.
Do not deduct employee KiwiSaver contributions from their pay or include payments (employee deductions or employer contributions) on the employer monthly schedule.
Shareholder-employees who get PAYE deducted
Shareholder-employees can auto-enrol into KiwiSaver if PAYE is deducted from their salary or wage.
Shareholder-employees should get advice to see whether their remuneration is subject to PAYE.
If PAYE is not deducted, the shareholder-employee is seen as a self-employed person for KiwiSaver. They can choose to opt in but only through a scheme provider.
Working partners of a partnership
Working partners of a partnership that pays them a salary or wage for services provided under a written contract of service are seen as employees for KiwiSaver.
Do not auto-enrol them. If they’re eligible, they can opt in.
Working owners of a look-through company (LTC)
Working owners of a look through company (LTC) that pays them a salary or wage for services provided under a written contract of employment are seen as employees for KiwiSaver.
Do not auto-enrol them. If they’re eligible, they can choose to opt in.
Employees who change jobs
Payroll changes are the best way to tell if employees who change jobs opt in or auto-enrol.