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Employees who start a new job and meet the criteria for automatic enrolment must be enrolled in KiwiSaver, unless you offer an approved alternative superannuation scheme. You must provide KiwiSaver information to all new employees. Employees can choose to be enrolled in both your alternative scheme and KiwiSaver. You'll be required to deduct employee contributions for both schemes.
Start the automatic enrolment process by checking each new employee's eligibility to join KiwiSaver. Give them a:
Keep a copy of the KS2 for your records. If they don't complete a KS2, use the default rate of 3%.
You must advise new employees in writing you've chosen a scheme they'll be allocated to unless they choose their own scheme. You must also give them your scheme's investment statement.
You must make KiwiSaver deductions from all payments of salary and wages after the employee starts work until:
Employer superannuation contribution tax (ESCT) is deducted from the contributions you pay into the employee’s KiwiSaver or superannuation account.
The exception to this is if you and your employee have agreed to treat some or all of your employer contribution as salary or wages under the PAYE rules.
The minimum amount you’ll need to contribute is 3% of your employee’s salary or wage.
For KiwiSaver purposes, let us know the full names, IRD numbers and addresses of new employees who should be automatically enrolled. You can do this by completing a KiwiSaver employee details (KS1) form in myIR, or by sending it to us.
You only need to give us the information the employee chooses to give you.
You must send us the KS1 no later than the date for providing the IR348 or EI that corresponds to the employee's first pay. There is no need to let us know if an employee isn't eligible for automatic enrolment.
A new employee who is an existing KiwiSaver member must give you a:
You don't need to send us a KS1 for new employees who are existing KiwiSaver members. However, there are special requirements if the new employee has more than one job.
Employees can rightfully refuse to give you their date of birth. You won't be penalised if an employee doesn't give you information or provides false information.
If the employee believes they should not be automatically enrolled but won’t tell you their date of birth, get them to complete a KS2 form and indicate in section C that their deductions should be nil.
We'll contact you after receiving your IR348 or EI and let you know when you're required to automatically enrol and start making deductions for the employee.