What are my employer KiwiSaver obligations?
KiwiSaver is a work-based retirement savings initiative, set up by the government to help New Zealanders save towards their retirement.
As an employer you need to make KiwiSaver available to your employees, and meet a number of other associated requirements.
- If an employee is contributing to KiwiSaver, generally you’ll also need to contribute a minimum of 3% of their gross salary or wages.
- Inland Revenue’s KiwiSaver information pack should be given to new employees who qualify, and existing employees who wish to opt in.
- You must send the names, addresses and IRD numbers of new employees to Inland Revenue.
- You’ll need to accept opt-out requests from employees, notify Inland Revenue, and refund employees who have opted out of KiwiSaver any contributions they have made.
- You’ll also need to action savings suspension requests when notified by Inland Revenue.
Find out more by visiting the Inland Revenue website.
Helping employees to help themselves
If an employee is contributing part of their gross salary or wages to KiwiSaver, or a complying fund, you also need to contribute at least 3%, as long as they:
- have reached age 18
- have not reached their qualifying date
- are eligible for compulsory employer contributions.
You may also choose to contribute for any employee, even if they don’t meet the criteria above.
As an extra benefit, you can choose to contribute at a higher rate, including matching your employee contributions at a rate of either 4%, 6%, 8% or 10% of their gross pay.
KiwiSaver employer contributions need to be paid within your PAYE system.
As an employer you can allow changes to the employee contribution rate once every three months, or more frequently if you wish.
Find out more about KiwiSaver for Employees.

Learn more about KiwiSaver for employees
Find out moreFind out more about the New Zealand Retirement Trust
Find out more
AMP Wealth Management New Zealand Limited is the issuer and manager of the AMP KiwiSaver Scheme (the 'Scheme'). The Supervisor of the Scheme is The New Zealand Guardian Trust Company Limited (the 'Supervisor'). AMP Wealth Management New Zealand Limited is the Trustee of the New Zealand Retirement Trust (NZRT).
For more information, download a copy of the AMP KiwiSaver Scheme Product Disclosure Statement and Fund Update Booklet, which have been lodged on the Scheme's offers register entry at companiesoffice.govt.nz/disclose.
Download a copy of the NZRT Product Disclosure Statement and NZRT Fund Update Booklet for more information.
The content on this website is for information only. The information is of a general nature and does not constitute financial advice or other professional advice. Before taking any action, you should always seek financial advice or other professional advice relevant to your personal circumstances. While care has been taken to supply information on this website that is accurate, no entity or person gives any warranty of reliability or accuracy, or accepts any responsibility arising in any way including from any error or omission.