• An employee has 8 weeks from the start of employment to opt out of the scheme. Section 16

• An employee opts out by filling in and giving an opt out form to either the employer or the IRD. Section 17(1)

• The IRD is required to supply blank opt out notices to all employers as part of the KiwiSaver Information Pack. Section 17(2)(a)

• Download the KS10 New Employee Opt-Out Form from our website in PDF format.

• An employee can be opted out of KiwiSaver from either the pay calculation screen, or from the F3 Employee Maintenance screen.

(a) to the Commissioner; or

(b) to the employer in respect of the new employment that triggered the automatic enrolment rules.

(a) given in the form of the opt-out notice in an information pack; or

(b) given in any other form and manner permitted by the Commissioner.

(a) the 13th day after the date on which the person started the new employment that triggered the automatic enrolment rules; and

(b) the date on which the opt-out notice is

(i) accepted by the Commissioner, in the case of a notice given to the Commissioner; or

(ii) received by the employer, in the case of a notice given to the employer.

(a) an employee gives an opt-out notice outside the time limit in section 16 ; and

(b) 1 or more of the following applies:

(i) the employer did not supply the employee with an information pack within 7 days of the employee starting new employment with the employer; or

(ii) the Commissioner did not send an investment statement under section 50(3)(c); or

(iii) the employer did not supply an investment statement under section 43 (if an employer's choice of KiwiSaver scheme is effective); or

(iv) events outside the control of the employee meant that the opt-out notice could not be given within the time limit and, in the opinion of the Commissioner, it is reasonable that a late opt-out notice be accepted.