Payroll changes are the best way to tell if employees who change jobs opt in or auto-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 auto-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.
Same employer with a separate payroll
If your employee's new workplace has a separate payroll you must auto-enrol them into KiwiSaver.
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.
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.