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KiwiSaver Poua he Oranga

Working with Inland Revenue

KiwiSaver has been designed to keep your compliance costs down.


KiwiSaver uses the PAYE system so you can deduct contributions from an employee's gross pay, make compulsory employer contributions calculate and deduct employer superannuation contributions tax (ESCT) and pass them on to us. We then transfer contributions to each employee's KiwiSaver scheme provider.

Minimum requirements

You don't have to promote KiwiSaver to your employees, but as a minimum you'll need to:

  • have a supply of KiwiSaver employee information packs (KS3) available for your staff
  • automatically enrol all new employees who are eligible
  • provide information to us about all:
    • new employees who are automatically enrolled
    • eligible employees who opt in to KiwiSaver
  • make sure KiwiSaver member contributions net compulsory employer contribution and ESCT are made and paid to us by the due date, along with your PAYE payments
  • act on opt-out and savings suspension requests

Ordering additional forms and guides

Additional KiwiSaver forms and employee guides can be downloaded and printed from Forms and guides.

Find out more