{"id":1110,"date":"2020-12-11T00:28:54","date_gmt":"2020-12-11T00:28:54","guid":{"rendered":"http:\/\/nz.legalvision.com.au\/?p=1110"},"modified":"2026-02-03T14:20:39","modified_gmt":"2026-02-03T01:20:39","slug":"what-is-kiwisaver-employer-contribution-in-new-zealand","status":"publish","type":"post","link":"https:\/\/legalvision.co.nz\/employment\/what-is-kiwisaver-employer-contribution-in-new-zealand\/","title":{"rendered":"What is the NZ KiwiSaver Employer Contribution?"},"content":{"rendered":"\n<p><a href=\"https:\/\/legalvision.co.nz\/employment\/what-should-a-new-zealand-payslip\/\">Payroll processing<\/a> can be a time-consuming activity for new businesses. New Zealand has an <a href=\"https:\/\/legalvision.co.nz\/employment\/employment-law-updates\/\">extensive set of laws<\/a> aimed at keeping workplaces fair. However, as an employer, this often means having to outsource some activities like payroll, to allow you to handle more strategic tasks. Some of your payroll responsibilities are making deductions (PAYE, KiwiSaver, Student Loan) from your employees\u2019 wages for Inland Revenue and KiwiSaver contributions to their chosen schemes. This article will help you understand your KiwiSaver obligations and how to:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>set up your employees\u2019 KiwiSaver;&nbsp;<\/li>\n\n\n\n<li>calculate and pay KiwiSaver deductions; and&nbsp;<\/li>\n\n\n\n<li>work out your Employer superannuation contribution tax (ESCT) liability.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What is the KiwiSaver Employer Contribution?<\/h2>\n\n\n\n<p>KiwiSaver is a voluntary savings scheme created by the New Zealand government to help citizens and permanent residents save for retirement. As an employer, you have to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>deduct KiwiSaver contributions from your employees\u2019 pay; and&nbsp;<\/li>\n\n\n\n<li>contribute at least 3% of their earnings to their chosen superannuation schemes.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Your employees can choose to belong to any one of the <a href=\"https:\/\/www.ird.govt.nz\/kiwisaver\/kiwisaver-individuals\/joining-kiwisaver\/kiwisaver-providers\">current KiwiSaver providers in New Zealand<\/a> or change their scheme at any time.<\/p>\n\n\n\n<p>You can either include your Kiwisaver Employer Contribution in an employee\u2019s pay, given that their wage after deduction cannot be below the minimum wage or choose to add it in addition to an employee\u2019s wages.<\/p>\n\n\n\n<p>Employees choose the amount that they wish to have deducted for their employee contribution, at the rates of 3%, 4%, 6%, 8% or 10%. If the employee has not made a choice, you should deduct at the rate of 3% and then discuss with the employee if they wish to make any changes. You should deduct this rate from an employee\u2019s salary or wages.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Are My KiwiSaver Employer Contribution Obligations?<\/h2>\n\n\n\n<p>As an employer, you are responsible for educating your employees about KiwiSaver and making compulsory contributions. Specifically, your obligations include:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>providing information about Kiwisaver to all new and existing employees;&nbsp;<\/li>\n\n\n\n<li><a href=\"https:\/\/legalvision.co.nz\/employment\/enrol-employees-in-kiwisaver\/\">enrolling eligible employees<\/a>;<\/li>\n\n\n\n<li>deducting KiwiSaver contributions from your employees\u2019 wages;<\/li>\n\n\n\n<li>making compulsory employer contributions to your employees\u2019 chosen schemes;<\/li>\n\n\n\n<li>paying ESCT or PAYE (if you include employer contributions as part of your employees\u2019 gross wages);<\/li>\n\n\n\n<li>paying all KiwiSaver contributions to Inland Revenue; and&nbsp;<\/li>\n\n\n\n<li>managing your employees\u2019 opt-out and suspension requests.&nbsp;<\/li>\n<\/ul>\n\n\n\n\n<a href=\"#content-next\"\n   class=\"block p-4 mt-10 text-xl font-bold text-center text-white no-underline bg-gray-800 rounded-t-xl\">\n    Continue reading this article below the form\n    <i 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You can check your employees\u2019 eligibility on the <a href=\"https:\/\/www.ird.govt.nz\/kiwisaver\/kiwisaver-employers\/starting-employees-in-kiwisaver\/check-employee-eligibility-for-kiwisaver\">Inland Revenue website<\/a>.<\/p>\n\n\n\n<p>When you hire someone new, you are required to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>provide them with a KiwiSaver information pack (KS3) within seven days;<\/li>\n\n\n\n<li>ask them to complete a KiwiSaver deduction form (KS2);<\/li>\n\n\n\n<li>complete a New employee and KiwiSaver details (IR346K) before their first payday; and&nbsp;<\/li>\n\n\n\n<li>complete their Employment information form (IR348) that includes their first pay.<\/li>\n<\/ul>\n\n\n\n<p>The KS2 form includes the rate at which you need to deduct KiwiSaver contributions from your employees\u2019 pay and specifies if they are on a savings suspension. You are required to keep this completed form along with all other employee records for seven years.&nbsp;<\/p>\n\n\n\n<div  class=\"box box--icon box--info\">\n    <p>You can download the guides, deduction and opt-out forms from the <a href=\"https:\/\/www.ird.govt.nz\/kiwisaver\/kiwisaver-employers\">Inland Revenue website<\/a>.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">When Your Employee is Not a KiwiSaver Member<\/h3>\n\n\n\n<p>If your employee is over 18 and under 65 years of age, they will automatically enrol in KiwiSaver. Once enrolled, your employees have eight weeks to decide if they want to stay with KiwiSaver.<\/p>\n\n\n\n<p>Exceptions to automatic enrollment include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>contractors;&nbsp;<\/li>\n\n\n\n<li>secondees; and&nbsp;<\/li>\n\n\n\n<li>casuals.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Other age groups can join anytime by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>completing a KS2 form; or<\/li>\n\n\n\n<li>contacting a KiwiSaver scheme provider.<\/li>\n<\/ul>\n\n\n\n<p>If you have nominated a preferred KiwiSaver scheme as an employer, you have to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>communicate this to your new employees in writing;<\/li>\n\n\n\n<li>provide them with your scheme\u2019s investment statement; and<\/li>\n\n\n\n<li>start making deductions from their first payday.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">When Your Employee is Already a KiwiSaver Member<\/h3>\n\n\n\n<p>If your new employee is already a member of a KiwiSaver Superannuation scheme, they have to provide you with either:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a completed KS2 form; or&nbsp;<\/li>\n\n\n\n<li>a letter from Inland Revenue to confirm that they are on a contributions holiday.<\/li>\n<\/ul>\n\n\n\n<p>If they do not provide you with either of these, you need to make deductions at the default rate of 3%.<\/p>\n\n\n    <div class=\"my-7 lg:my-10 border-y-2 border-gray-100 py-7 lg:py-10 flex flex-col sm:flex-row items-start gap-10\">\n                    <img decoding=\"async\" class=\"w-52 mx-auto my-0! rounded\" src=\"https:\/\/img.legalvision.com.au\/wp-content\/uploads\/sites\/2\/2022\/11\/04125848\/nz-ess-guide-560x792-2.jpg\" alt=\"Front page of publication\"\n                 loading=\"lazy\" width=\"208\" height=\"298\">\n                <section>\n            <div class=\"text-2xl font-bold\">Employee Share Schemes for New Zealand<\/div>\n            <div class=\"body-text\">\n                <p>Understand how an Employee Share Scheme will help your NZ startup attract and retain great talent.<\/p>\n            <\/div>\n            \n\n<a href=\"https:\/\/go.legalvision.co.nz\/ess-guide-nz.html\" class=\" block px-5 py-3.5 max-w-fit bg-orange button__hover transition rounded text-white font-bold text-lg no-underline uppercase leading-tight text-center\" target=\"\" rel=\"\">Download Now<\/a>        <\/section>\n    <\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\">How to Work Out Your Employer Contribution and Employees\u2019 Deductions&nbsp;<\/h2>\n\n\n\n<p>Every payday, you will need to work out your:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>employee KiwiSaver deductions;<\/li>\n\n\n\n<li>KiwiSaver employer contribution; and&nbsp;<\/li>\n\n\n\n<li>ESCT liability.<\/li>\n<\/ul>\n\n\n\n<p>To determine how much you need to deduct from your employees\u2019 pay, you will need:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>your employees\u2019 chosen contribution rate from their KS2 form (or use the default rate of 3% if unspecified); and<\/li>\n\n\n\n<li>the KiwiSaver calculation tables included in the Inland Revenue\u2019s PAYE deduction tables.<\/li>\n<\/ul>\n\n\n\n<p>You are required to send your employer and employee contributions to Inland Revenue every month as part of your payday filing. Inland Revenue then forwards these contributions to your employees\u2019 chosen KiwiSaver providers.<\/p>\n\n\n\n<p>Tip: The easiest way to file your payroll information with Inland Revenue is online, either from your accounting software or through the myIR online service.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Work Out Your ESCT Liability<\/h2>\n\n\n\n<p>The cash contributions you make to your employees\u2019 superannuation accounts are liable for ESCT. You need to choose an ESCT rate for each employee, which depends on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;your employee\u2019s earnings; and&nbsp;<\/li>\n\n\n\n<li>how long they have worked for you.<\/li>\n<\/ul>\n\n\n\n<p>To deduct ESCT, you can:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>include the contributions in your employees\u2019 gross salary or wage and use PAYE rules; or&nbsp;<\/li>\n\n\n\n<li>use ESCT rules.<\/li>\n<\/ul>\n\n\n\n<p>You can read more about your ESCT employer obligations on the <a href=\"https:\/\/www.ird.govt.nz\/employing-staff\/deductions-from-income\/employer-superannuation-contribution-tax\">Inland Revenue website<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Takeaways&nbsp;<\/h2>\n\n\n\n<p>As an employer, you are responsible for meeting your payroll responsibilities of making deductions from your employees\u2019 wages for Inland Revenue and your employees\u2019 chosen superannuation schemes. As part of these obligations, you are required to:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>provide your employees with a KS3 within seven days of them starting work or requesting;<\/li>\n\n\n\n<li>ask them to complete a KS2 and choose a contribution rate;<\/li>\n\n\n\n<li>set up your employees\u2019 KiwiSaver and provide them with information about your chosen scheme;<\/li>\n\n\n\n<li>deduct contributions from your employees\u2019 pay;<\/li>\n\n\n\n<li>make compulsory contributions to your employees\u2019 chosen schemes;<\/li>\n\n\n\n<li>determine your ESCT liability;<\/li>\n\n\n\n<li>pay all KiwiSaver employer contributions and ESCT to Inland Revenue;<\/li>\n\n\n\n<li>manage your employees\u2019 opt-out and suspension requests; and&nbsp;<\/li>\n\n\n\n<li>keep appropriate records.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>If you need help understanding your KiwiSaver obligations or registering as an employer with Inland Revenue, our experienced <a href=\"https:\/\/legalvision.co.nz\/services\/employment\/\">employment lawyers<\/a> can assist as part of our LegalVision membership. For a low monthly fee, you will have unlimited access to lawyers to answer your questions and draft and review your documents. Call us today on <a href=\"tel:+64800005570\" class=\"AVANSERnumber dynamic-number\">0800 005 570<\/a> or visit our <a href=\"https:\/\/legalvision.co.nz\/membership\/\">membership page.<\/a>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently Asked Questions <\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1755838602733\"><strong class=\"schema-faq-question\">What is the minimum KiwiSaver employer contribution rate?<\/strong> <p class=\"schema-faq-answer\">Employers are required to contribute a minimum of 3% of an employee&#8217;s gross salary or wages to their KiwiSaver scheme. This contribution is in addition to the agreed salary and must be paid regularly.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1755838686972\"><strong class=\"schema-faq-question\">Will the employer contribution rate for KiwiSaver change in the future?<\/strong> <p class=\"schema-faq-answer\">Yes, the employer contribution rate is set to increase. From 1 April 2026, the minimum contribution will rise to 3.5%, and it will increase again to 4% from 1 April 2028. Employers should prepare for these changes to ensure compliance.<\/p> <\/div> <\/div>\n<div class=\"not-prose m-feedback-prompt\">\n    <!-- Thumbs up\/down bar -->\n    <div class=\"m-feedback-prompt__main\">\n        <div class=\"m-feedback-prompt__title\">Was this article helpful?<\/div>\n        <div>\n            <!--span class=\"m-feedback-prompt__button--text\">Thanks!<\/span-->\n            <button type=\"button\" class=\"m-feedback-prompt__button m-feedback-prompt__button--yes\"\n                    data-analytics-link=\"feedback-prompt:yes\" aria-label=\"Agree\">\n                <i class=\"fa-regular fa-thumbs-up fa-3x\"><\/i>\n            <\/button>\n            <button type=\"button\" class=\"m-feedback-prompt__button m-feedback-prompt__button--no\"\n                    data-analytics-link=\"feedback-prompt:no\" aria-label=\"Disagree\">\n                <i class=\"fa-regular fa-thumbs-down fa-3x\"><\/i>\n            <\/button>\n        <\/div>\n    <\/div>\n\n    <!-- Feedback form -->\n    <div class=\"m-feedback-prompt__form\">\n        <div class=\"m-feedback-prompt__form--thanks \">\n            <div>Thanks!<\/div>\n            <p>\n                We appreciate your feedback \u2013 your submission has been successfully received.            <\/p>\n        <\/div>\n        <form id=\"contact-form\" class=\"m-feedback-prompt__form--form\" action=\"\" method=\"post\">\n            <input type=\"hidden\" id=\"authenticity_token\" name=\"authenticity_token\" value=\"ed19fd34f0\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/api\/wp\/v2\/posts\/1110\" \/>            <input value=\"https:\/\/legalvision.co.nz\/employment\/what-is-kiwisaver-employer-contribution-in-new-zealand\/\" type=\"hidden\" name=\"currenturl\"\n                   id=\"currenturl\">\n            <input value=\"What is the NZ KiwiSaver Employer Contribution?\" type=\"hidden\" name=\"currenttitle\"\n                   id=\"currenttitle\">\n            <label>\n                <!-- display on thumbs-up -->\n                <span class=\"m-feedback-prompt__feedback m-feedback-prompt__feedback--yes\">\n                    Can you tell us <span class=\"font-semibold\">why<\/span> you found it helpful?\n                <\/span>\n\n                <!-- display on thumbs-down -->\n                <span class=\"m-feedback-prompt__feedback m-feedback-prompt__feedback--no text-lg\">\n                    How can we better improve this article?\n                <\/span>\n                <textarea name=\"feedbackmessage\" id=\"feedbackmessage\" required><\/textarea>\n            <\/label>\n\n            <div class=\"m-feedback-prompt__form--error\" id=\"form-submit-error\"><\/div>\n            <button id=\"submit-contact-form-button\" type=\"submit\" name=\"commit\" class=\"m-feedback-prompt__form--submit\"\n                    data-analytics-link=\"feedback-prompt:submit\">\n                Submit            <\/button>\n        <\/form>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Payroll processing can be a time-consuming activity for new businesses. New Zealand has an extensive set of laws aimed at keeping workplaces fair. However, as an employer, this often means having to outsource some activities like payroll, to allow you to handle more strategic tasks. Some of your payroll responsibilities are making deductions (PAYE, KiwiSaver,<a href=\"https:\/\/legalvision.co.nz\/employment\/what-is-kiwisaver-employer-contribution-in-new-zealand\/\">Continue reading <span class=\"sr-only\">&#8220;What is the NZ KiwiSaver Employer Contribution?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":13387,"featured_media":225066,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"222729,202120,223037,204401,225293,207042","_relevanssi_noindex_reason":"","editor_notices":[],"footnotes":""},"categories":[5],"tags":[24,25,138,139],"class_list":["post-1110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment","tag-startup","tag-small-business","tag-kiwisaver","tag-employer"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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