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KiwiSaver Overview

Automatic Enrolment

  • Every person that starts a new job is automatically enrolled in the scheme. Section 10(a)
  • New employees under 18 or over 65 are exempted from automatic enrolment. Section 10(b)
  • Automatic enrolment does not apply to temporary or casual staff engaged for 28 days or less. Section 12
  • Automatic enrolment does not apply if the employee is not required to have tax deductions made from his or her salary or wages under the PAYE rules. Section 14(1)(c)
  • Automatic enrolment does not apply to working partners. Section 14(1)(a)(i)
  • A new employee has 8 weeks in which to opt out of the scheme.
  • For more information see our FAQ KiwiSaver Automatic Enrolment and perhaps our FAQ KiwiSaver Exempt Employees.

Contribution Rates

  • Contribution rates are covered by Section 64.
  • All members of the scheme must contribute at least 3% of their gross wages.
  • An employee can choose to contribute 4% or 8% of their gross wages.
  • An employee cannot contribute at a rate different from 3%, 4% or 8%.
  • For more information see our FAQ KiwiSaver Contribution Rates.

Opting Out

  • An employee has 8 weeks from the start of employment to opt out of the scheme. Section 16
  • An employee opts out by filling in and giving a KS10 opt out form to either the employer or the IRD. Section 17(1)
  • The IRD is required to supply blank opt out notices to all employers as part of the KiwiSaver Information Pack. Section 17(2)(a)
  • You can download a KS10 from this website.
  • For more information see our FAQ KiwiSaver Opting Out.

Opting In

  • Anyone can opt in to the scheme at any time. Section 33
  • An employee not covered by the automatic enrolment rules opts in by giving their employer a KS2 KiwiSaver Deduction Notice. Section 34(1)(b)
  • You can download a KS2 from this website.
  • Once opted in, an employee can never opt out. Section 36(2)
  • Having opted in, the employee cannot opt out in any future employment for the rest of their life. Section 36(1)(a)(ii)
  • For more information see our FAQ KiwiSaver Opting In.

Contributions Holiday

  • All applications for a contributions holiday must be made to the IRD using a KS6 Contributions Holiday request form. An employee cannot ask their employer for a contributions holiday. Section 102
  • You can download a KS6 from this website.
  • A contributions holiday can be applied for at any time after having been in the scheme for a year. Section 102(b)
  • A contributions holiday can be applied for in the first year in cases of financial hardship. Section 102(a)
  • If the IRD grants a contributions holiday, the IRD advises the employer to stop making KiwiSaver deductions. Section 105(1)(b)
  • The IRD will advise the employer when a contributions holiday ends. Section 110
  • Whilst on a contributions holiday, an employee can resume, and then stop, their contributions by giving notice to their employer. Section 112
  • For more information see our FAQ KiwiSaver Contributions Holiday.

More KiwiSaver Information

KiwiSaver Overview
An overview of everything an employer needs to know about KiwiSaver more..
KiwiSaver Employee Setup
KiwiSaver employee setup in Ace Payroll more..
KiwiSaver Pay Calculation
KiwiSaver deductions are fully automated each pay more..
KiwiSaver Automatic Enrolment
Every person that starts a new job is automatically enrolled in the scheme more..
KiwiSaver Exempt Employees
Under 18, over 65, and casual employees are exempted from automatic enrolment more..
KiwiSaver Contribution Rates
All members must contribute 3% of gross wages and may contribute 4% or 8% more..
KiwiSaver Opting Out
An employee has 8 weeks from the start of employment to opt out of the scheme more..
KiwiSaver Opting In
Anyone can opt in to the scheme at any time. Once opted in, an employee can never opt out more..
KiwiSaver Contributions Holiday
All applications for a contributions holiday must be made to the IRD using a KS6 Contributions Holiday request form more..
KiwiSaver Employer Contributions
All employers must contribute 3% for each employee enrolled in KiwiSaver more..
ESCT - What Is It?
A description of Employers Superannuation Contributions Tax and how it is paid more..
ESCT Calculation
ESCT is payable on all KiwiSaver employer contributions more..
ESCT Tax Rates
Employer KiwiSaver contributions are taxed at the top employee marginal tax rate, based on estimated annual earnings more..
ESCT on IRD Monthly Returns
I am doing my monthly return for IRD and the ESCT figure does not show on my IR348 return. What is wrong? more..
KiwiSaver Contributions Report
The KiwiSaver Contributions Report keeps track of contributions, reversals and refunds more..
KiwiSaver Reversals and Refunds
Use the Reversals and Refunds Wizard to reverse and optionally refund KiwiSaver deductions to employees that were automatically enrolled, and then opted out of KiwiSaver more..
KiwiSaver Company Setup
For most employers no company setup is required in Ace Payroll more..
Total Remuneration
Use when an agreed salary package includes KiwiSaver employer contributions more..
KiwiSaver Scheme Providers
The linking of employees to scheme providers does not happen at the payroll end of the process more..
Exempt Schemes
How to disable the deduction of compulsory employer KiwiSaver contributions for employees in exempt KiwiSaver schemes more..
Alphabetical Index
The Ace Payroll alphabetical index provides links to all documentation more..
Ace Payroll FAQ Contents
All the most common Ace Payroll questions grouped by categories in a short table of key words more..
Ace Payroll Frequently Asked Questions
All the most common questions we are asked at Ace Payroll listed in a question format and grouped by category more..

KiwiSaver Forms

image KS1 Employee Details
An employer uses this form to notify Inland Revenue about
  • a new employee being enrolled automatically.
  • an existing employee opting in.
image KS2 KiwiSaver Deductions
An employee uses this form to provide details to an employer if they are
  • starting new employment.
  • an existing employee opting in.
  • a member contribution rate change.
image KS3 Employee Information
An introductory guide for an employee about the KiwiSaver scheme.
KS4 KiwiSaver Employer Guide
A 36 page overview of your KiwiSaver responsibilities as an employer.
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KS6 Contributions Holiday
An employee uses this form to request a contributions holiday.
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image KS10 New Employee Opt Out
An employee uses this form if they have been automatically enrolled and don't want to be a member of KiwiSaver.