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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

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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