Skip to main content

Budget 2024 | The Government has confirmed changes to personal income tax, the independent earner tax credit, in-work tax credit, and the minimum family tax credit. Find out more: Personal income tax threshold changes

Te whakauru me te rēhita i ngā kaimahi taupua, waimori hoki Opting in and enrolling temporary and casual employees

Check to see if you automatically enrol your temporary or casual employee.
New temporary or casual employees start work.

Usually, you do not automatically enrol temporary employees you’re employing for 28 days or less.

The 28 days is their period of employment, not the number of days or hours they work. For example, if your employee has a 2 week contract but only works Tuesdays and Thursdays, their period of employment is 14 days employment not 4 days.

If they’re eligible, they can choose to opt into KiwiSaver.

A temporary employee is an employee who:

  • is employed to work ‘as and when required’, without a specific end date
  • starts their period of employment each time they are engaged to work, and
  • stops working each time that engagement ends.

Applying the 28 day rule to enrolment

If you engage your employee for future work and their current engagement has not ended, the combined engagements are 1 period of employment. 

As long as each period of employment remains 28 continuous days or less, then you do not have to automatically enrol them.

You must automatically enrol them if their employment is extended beyond 28 days. This applies from the date you decide to extend their contract.

Casual employees

You do not have to automatically enrol your casual employees who:

  • are engaged on an irregular and intermittent basis
  • get holiday pay with their wages.

They can opt in through you or a scheme provider.  

Casual agricultural workers and the 3 month rule

You do not have to automatically enrol casual agricultural workers you employ on a day-to-day basis for no more than three months.

If they’re eligible, they can opt in.

If your eligible casual agricultural employee’s work takes them over 3 months, and they’re not already in KiwiSaver, you must automatically enrol them.

Enrol employees into KiwiSaver

Opt an employee into KiwiSaver

Last updated: 28 Apr 2021
Jump back to the top of the page