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KiwiSaver for scheme providers
Poua he Oranga mō ngā rōpū whakarato kaupapa

How to register as a KiwiSaver scheme provider

Some key steps if you want your organisation to become a KiwiSaver scheme provider:

Step Description
Contact Inland Revenue to request a copy of the scheme provider agreement (SPA) by emailing The SPA includes a technical specifications component.

We will appoint a KiwiSaver relationship manager as your point of contact for the registration period.
Return signed copies of the SPA to us, and confirm that your organisation meets the technical requirements.

If you do not meet the necessary technical requirements you may provide a system development plan at this point, showing how you plan to achieve KiwiSaver compliance in future.
If we are satisfied your SPA documents are in order, we'll sign the SPA and the Inland Revenue Commissioner will issue your certificate.

If you do not already meet the technical requirements there may be further implementation and testing before you can proceed to step 4.
Once you have the certificate you can send your application and documents to the Financial Markets Authority for scheme registration.

The Financial Markets Authority supplies your registration number to both of us. We may require your organisation to complete some system testing prior to the launch of your scheme. Once testing has been successfully completed you will be able to launch your scheme and begin processing KiwiSaver transactions.


What if you already provide a registered superannuation scheme?

  • you are no longer able to convert an existing scheme to a KiwiSaver scheme
  • you may continue the existing scheme unchanged and set up a separate KiwiSaver scheme.

The above four steps must be followed.

What if you already provide a KiwiSaver scheme?

If you already have a KiwiSaver scheme and want to add another one, you also need to follow steps 1 to 4 again.

Single person superannuation schemes

Can you establish a single person KiwiSaver scheme?

If you ... then you can establish a single person KiwiSaver scheme by ... Find out more
have an existing single person registered superannuation fund
  • either:
    • converting it, in which case all money would have to be locked in, in accordance with KiwiSaver rules, or
    • establishing a "bolt-on" KiwiSaver scheme under the umbrella trust that governs the existing scheme, in which case members are able to elect how much (if any) they transfer to the new KiwiSaver locked-in section


  • changing the scheme's trust deed to comply with KiwiSaver rules.

If the existing scheme was registered after 2006 it must have at least one independent trustee.

See sections 131 and 148 of the KiwiSaver Act
want to set up a new single person scheme setting one up that complies with KiwiSaver rules.


This will require an independent trustee.

Can an existing single person superannuation scheme become a complying fund?

An existing single person superannuation scheme can't become a complying fund because it won't satisfy the rule that it must have 20 members who are associated.

How to register your single person KiwiSaver scheme

You need to follow the standard registration process, whether it's for a conversion, a "bolt-on" or a new scheme.

Is it worth setting up a single person superannuation scheme?

We suggest you seek professional advice as to the:

  • cost and/or benefit
  • legal implications regarding the:
    • payment of benefits, and
    • investment of assets.

Find out more

You can find more information about the process for registering schemes on the Financial Markets Authority website.