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KiwiSaver may affect some of your employees with special circumstances:
Any employee who joined KiwiSaver before 1 July 2019 and who was 60 years or over when they joined, must remain a KiwiSaver member for a minimum of 5 years. As a KiwiSaver member for those 5 years:
An employee may continue their deductions beyond the 5 years. To stop they must give you a Non-deduction notice (KS51).
State services employees who are serving overseas can join KiwiSaver if they:
If you take part in Accident Compensation Corporation's (ACC) partnership programme, or have an ACC employer reimbursement agreement, you continue paying an employee after an accident. Continue to deduct any KiwiSaver member contributions from these payments.
To stop member contributions being deducted, your employee can go on a savings suspension. If your employee continues to make contributions, you may choose to continue making employer contributions, but you do not have to.
When ACC (and not you) pays weekly compensation to your employee, you don't need to:
If you continue to pay an employee a salary or wage while they are receiving paid parental leave, keep deducting member contributions and making compulsory employer contributions unless they are on a savings suspension.
When an employee returns to work, you'll need to deduct KiwiSaver contributions from their pay.
The automatic enrolment rules apply if an employee's new workplace has a separate payroll.
Jenny works as a team leader for a hardware store in Hamilton and is not a KiwiSaver member. She moves to Auckland to be a team leader at a new branch. She is automatically enrolled in KiwiSaver, as the new branch has a separate payroll to the Hamilton branch.