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Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Ngā kaimahi e kōwhiri ana ki te whai wāhi ki KiwiSaver Employees who choose to opt into KiwiSaver

What
Employees you do not automatically enrol but who can still join KiwiSaver by opting in
When
Hiring a new employee and seeing if you should automatically enrol them into KiwiSaver

Some of your new employees do not have to be automatically enrolled into KiwiSaver by you. If they're eligible, and want to join, they choose to opt in.

Can your employees choose to opt into KiwiSaver?
If your employee is...

Eligible new and existing employees aged 18 and under opt in. They can only opt in with a scheme provider.

Do not automatically enrol your new eligible employees aged under 18.

Eligible new and existing employees aged 65 and over opt in.

They can 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 can opt into KiwiSaver.

They can either opt in through you or with a scheme provider.

Your temporary and casual employee’s situation can mean either you automatically enrol them in to KiwiSaver, or they can choose to opt in.

Check their situation to see if you automatically enrol them.

Opting in and enrolling temporary and casual employees

You do not automatically 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, for example with the WT tax code are seen as self-employed people for KiwiSaver. Do not automatically enrol them.

If they’re eligible for KiwiSaver they can opt in, but only with a scheme provider.

Do not make employee KiwiSaver deductions from their pay or include payments (employee deductions or employer contributions) on the employer monthly schedule.

Shareholder-employees can automatically 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 that pays them a salary or wage for services provided under a written contract of service are seen as employees for KiwiSaver.

Do not automatically enrol them. If they’re eligible, they can opt in.

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 automatically enrol them. If they’re eligible, they can choose to opt in.

Payroll changes are the best way to tell if employees who change jobs opt in or automatically enrol.
Last updated: 28 Apr 2021
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