A person may opt in at any time provided
(a) the person is less than the New Zealand superannuation qualification age; and
(b) the person is not already a member of a KiwiSaver scheme; and
(c) the person is not subject to the automatic enrolment rules.
(1) A person who wishes to opt in may do either or both of the following:
(a) contract directly with a provider of a KiwiSaver scheme to become a member of a KiwiSaver scheme:
(b) if the person is an employee, give his or her employer a KiwiSaver deduction notice.
(2) A person who opts in by giving his or her employer a KiwiSaver deduction notice must give the employer
(a) his or her name and address; and
(b) his or her tax file number.
(3) The employer must give notice to the Commissioner of the information that the employee gives the employer under subsection (2), if the employer is satisfied that the employee is eligible to opt in under section 33.
(4) That information must be given no later than the time that the employer is next required to deliver an employer monthly schedule to the Commissioner under section NC 15 of the Income Tax Act 2004.
(1) A person who is less than 18 years and who wishes to opt in may only opt in in accordance with section 34(1)(a).
(2) If a provider of a KiwiSaver scheme accepts a person who is less than 18 years as a member of the KiwiSaver scheme, the contract between the provider and the person under 18 years must be treated, for the purposes of the Minors' Contracts Act 1969, as if the person were aged 18 years. Compare: 1992 No 141 s 63A
(1) An employee who opts in
(a) becomes liable in accordance with subpart 1 of Part 3 to automatic deduction of contributions
(i) from the salary or wages paid by the employer to whom the opting in relates; and
(ii) from the salary or wages paid in respect of any other new employment that the employee starts after opting in; and
(b) must become a member of a KiwiSaver scheme under subpart 2 of this Part.
(2) The employee must continue to be a member of a KiwiSaver scheme until the earliest of
(a) the KiwiSaver end payment date referred to in clause 4 of the KiwiSaver scheme rules (which relates to lock-in of funds); or
(b) the provider terminating the employee's membership of a KiwiSaver scheme under clause 4(5) of the KiwiSaver scheme rules (which relates to zero account balances); or
(c) the date of withdrawal or transfer to a foreign scheme in the case of permanent emigration under clause 14 of the KiwiSaver scheme rules.
(3) The employee continues to be liable for automatic deduction of contributions in accordance with subsection (1)(a) in respect of salary or wages until the earliest of
(a) the dates referred to in subsection (2); or
(b) the date on which section 62 (other than section 62(a)) otherwise applies to that payment of salary or wages.
A person other than an employee who opts in must continue to be a member of a KiwiSaver scheme until the earliest of the events in section 36(2).