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.
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 automatically 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 automatically enrol them in to KiwiSaver, or they can choose to opt in.
Check their situation to see if you automatically enrol them.
Private domestic workers
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 the WT tax code are seen as self-employed people for KiwiSaver. Do not automatically enrol them.
If they’re eligible for KiwiSaver they 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 who get PAYE deducted
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
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)
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.
Employees who change jobs
Payroll changes are the best way to tell if employees who change jobs opt in or automatically enrol.