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If you’re an IR56 taxpayer you can join KiwiSaver, but there are some differences in how you join and what you can do.

Private domestic workers

If you’re a private domestic worker you:

  • can only opt in to KiwiSaver by contracting directly with a KiwiSaver provider
  • cannot opt out of KiwiSaver, but can contact your provider to negotiate a break in contributions
  • can deduct KiwiSaver contributions from your salary or wages
  • can choose to make compulsory employer contributions
  • must include KiwiSaver amounts on your employer monthly schedule and employer deductions form along with PAYE
  • do not need to pay employer superannuation contribution tax (ESCT) on any employer contributions.

Staff employed by foreign embassies, New Zealand-based representatives of overseas companies, and United States Antarctic Program workers

If you’re employed by a foreign embassy, are a New Zealand-based representative of an overseas company or are a United States Antarctic Program worker you:

  • can only opt in to KiwiSaver by contracting directly with a KiwiSaver provider
  • cannot opt out of KiwiSaver, but can contact your provider to negotiate a break in contributions
  • can deduct KiwiSaver contributions from your salary or wages
  • are not entitled to receive compulsory employer contributions
  • must include KiwiSaver amounts on your employer monthly schedule and employer deductions form along with PAYE.

Deductions from income

Last updated: 20 Oct 2020
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