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Te KiwiSaver mā ngā kaimahi e panoni mahi ana KiwiSaver for employees who change jobs

What
Check if you must automatically enrol an employee into KiwiSaver because of an organisational, payroll or work situation change
Who
Employers
When
Organisational, payroll and work changes

Payroll changes are the best way to tell if employees who change jobs opt in or automatically enrol.

Changing jobs but not changing payroll

Employees who change jobs and stay on the same payroll are not seen as starting new employment. This means you do not automatically enrol them. For example:

  • an employee who transfers between two company branches and the company has a single centralised payroll
  • a business bought as a going concern and retaining existing staff but using a different company IRD number.

This also applies to employees affected by:

  • a company amalgamation
  • changes of employer when a business purchaser takes over an existing business as a going concern.

If these employees want to join KiwiSaver they can opt in with you or a scheme provider.

Opt an employee into KiwiSaver

Same employer with a separate payroll

If your employee's new workplace has a separate payroll you must automatically enrol them into KiwiSaver.

Enrol employees into KiwiSaver

Seconded employees

Employees who are seconded to a new employer and are now on the new employer's payroll are not enrolled by their new employer. If they're eligible, they can opt in. 

Employees returning to their original job at the end of the secondment are also not starting new employment. 

Jos works for the same employer but is on a separate payroll

Jos works as a content designer for a digital consultancy in Hamilton and is not in KiwiSaver. He moves to Wellington to be a team leader at a new branch. He is automatically enrolled into KiwiSaver by his employer, as the new branch has a separate payroll to the Hamilton branch.  

Last updated: 28 Apr 2021
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