• From 1st April 2009 all members of the scheme must contribute at least 2% of their gross wages.

• Prior to 1st April 2009 the minimum contribution was 4%.

• An employee can choose to contribute 4% or 8% of gross wages.

• An employee does this by giving their employer a downloadable KS2 Employee Deductions form.

• An employee cannot contribute at a rate different from 4% or 8%, or 2% from 1st April 2009.

• Even if an employee is a KiwiSaver member, no KiwiSaver deductions are required if no PAYE is deducted. Section 62

• All KiwiSaver related employee maintenance is performed from the F3 Employee Maintenance screen.

• Note the KiwiSaver tab.

• Also remember this screen can be accessed whilst calculating pays, thus allowing changes to be made "on the fly".

(a) if section 20(2) has required the employer to stop making deductions after an opt-out; or

(b) if the employee has given or shown the employer a notice of a contributions holiday, or the Commissioner has notified the employer of a contributions holiday, that has been granted under subpart 4, for so long as the employer is satisfied that the employee is on that contributions holiday; or

(c) if, in accordance with the PAYE rules, no tax deduction is required to be made from the payment of salary or wages at the time the payment is made.

(a) 2% of the employee’s gross salary or wages, if

(i) section 60(1)(a), (b) or (c) first applied in respect of the employee on or after 1 April 2009 and the employee has not given his or her employer a notice under subsection (2); or

(ii) section 66A applied in respect of the employee immediately before 1 April 2009; or

(ab) 4% of the employee’s gross salary or wages, if section 60(1)(a), (b) or (c) first applied in respect of the employee before 1 April 2009 and the employee has not given his or her employer a notice under paragraph (b); or

(b) 8% of the employee's gross salary or wages if the employee gives his or her employer a notice requiring contributions to be deducted at that rate.