KiwiSaverAs an employer it is your responsibility to assist your employees with making choices about KiwiSaver. All new employees must be offered the option of enrolling in KiwiSaver, and you should provide them with the KiwiSaver factsheet, KiwiSaver deduction form and a new employee opt-out request form to help them make an informed decision.

If employees decide to opt out, you must send the opt-out request form to IRD.

If employees choose to enrol in KiwiSaver, you will need to make the necessary deductions and contributions from their wages/salary.

In the case of employees who have a student loan, you will need to make student loan deductions in addition to the KiwiSaver deductions from their wages/salary. Their tax code should be ‘SL’ until their student loan is paid off.

The KiwiSaver employer guide contains full details of your obligations as an employer.