Joining KiwiSaver if you’re an IR56 worker

If you’re an IR56 worker 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 into 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 employees of an overseas employer, 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 into 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