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KiwiSaver Opting In
Other KiwiSaver Sections
  Overview   Opting Out   Contributions Report   Common Questions
  Employee Setup   Opting In   Reversals and Refunds   2009 Changes
  Pay Calculation   Contributions Holiday   Company Setup   2008 Changes
  Automatic Enrolment   Employer Contributions   Scheme Providers  
  Exempt Employees   Employer Tax Credit   Salary Sacrifice  
  Contribution Rates   Employee Tax Credit   Exempt Schemes  
Download IRD KiwiSaver Forms (PDF)
  KS1 KiwiSaver Employee Details   KS3 KiwiSaver Employer Guide   KS6 Contributions Holiday   KS11 Intro Leaflet
  KS2 KiwiSaver Employee Deductions   KS4 Employer Guide   KS10 Opt-Out Form  
Summary

  • Anyone can opt in to the scheme at any time. Section 33

  • An employee not covered by the automatic enrolment rules opts in by giving their employer a KiwiSaver Deduction Notice. Section 34(1)(b)

  • Once opted in, an employee can never opt out. Section 36(2)

  • Having opted in, the employee cannot opt out in any future employment for the rest of their life. Section 36(1)(a)(ii)

How To Access

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

  • Note the new KiwiSaver tab.

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



  • To opt in an employee, click the link in the paragraph explaining their membership status.

  • Then select Opted In from the dialog shown, and click GO.


Section 33 KiwiSaver Act 2006
Certain persons may opt in

A person may opt in at any time provided

(a) the person is less than the New Zealand superannuation qualification age; and

(b) the person is not already a member of a KiwiSaver scheme; and

(c) the person is not subject to the automatic enrolment rules.

Section 34 KiwiSaver Act 2006
How to opt in

(1) A person who wishes to opt in may do either or both of the following:

(a) contract directly with a provider of a KiwiSaver scheme to become a member of a KiwiSaver scheme:

(b) if the person is an employee, give his or her employer a KiwiSaver deduction notice.

(2) A person who opts in by giving his or her employer a KiwiSaver deduction notice must give the employer

(a) his or her name and address; and

(b) his or her tax file number.

(3) The employer must give notice to the Commissioner of the information that the employee gives the employer under subsection (2), if the employer is satisfied that the employee is eligible to opt in under section 33.

(4) That information must be given no later than the time that the employer is next required to deliver an employer monthly schedule to the Commissioner under section NC 15 of the Income Tax Act 2004.

Section 35 KiwiSaver Act 2006
Opting in by persons under 18

(1) A person who is less than 18 years and who wishes to opt in may only opt in in accordance with section 34(1)(a).

(2) If a provider of a KiwiSaver scheme accepts a person who is less than 18 years as a member of the KiwiSaver scheme, the contract between the provider and the person under 18 years must be treated, for the purposes of the Minors' Contracts Act 1969, as if the person were aged 18 years. Compare: 1992 No 141 s 63A

Section 36 KiwiSaver Act 2006
Effect of opting in by employees

(1) An employee who opts in

(a) becomes liable in accordance with subpart 1 of Part 3 to automatic deduction of contributions

(i) from the salary or wages paid by the employer to whom the opting in relates; and

(ii) from the salary or wages paid in respect of any other new employment that the employee starts after opting in; and

(b) must become a member of a KiwiSaver scheme under subpart 2 of this Part.

(2) The employee must continue to be a member of a KiwiSaver scheme until the earliest of

(a) the KiwiSaver end payment date referred to in clause 4 of the KiwiSaver scheme rules (which relates to lock-in of funds); or

(b) the provider terminating the employee's membership of a KiwiSaver scheme under clause 4(5) of the KiwiSaver scheme rules (which relates to zero account balances); or

(c) the date of withdrawal or transfer to a foreign scheme in the case of permanent emigration under clause 14 of the KiwiSaver scheme rules.

(3) The employee continues to be liable for automatic deduction of contributions in accordance with subsection (1)(a) in respect of salary or wages until the earliest of

(a) the dates referred to in subsection (2); or

(b) the date on which section 62 (other than section 62(a)) otherwise applies to that payment of salary or wages.

Section 37 KiwiSaver Act 2006
Effect of opting in by persons other than employees

A person other than an employee who opts in must continue to be a member of a KiwiSaver scheme until the earliest of the events in section 36(2).

More KiwiSaver Information

  KiwiSaver Overview   KiwiSaver Employee Tax Credit
  KiwiSaver Employee Setup   KiwiSaver Contributions Report
  KiwiSaver Pay Calculation   KiwiSaver Reversals and Refunds
  KiwiSaver Automatic Enrolment   KiwiSaver Company Setup
  KiwiSaver Exempt Employees   KiwiSaver Scheme Providers
  KiwiSaver Contribution Rates   KiwiSaver Salary Sacrifice
  KiwiSaver Opting Out   KiwiSaver Exempt Schemes
  KiwiSaver Opting In   Frequently Asked Questions
  KiwiSaver Contributions Holiday   KiwiSaver 2009 Changes
  KiwiSaver Employer Contributions   KiwiSaver 2008 Changes
  KiwiSaver Employer Tax Credit   ESCT on Employer Contributions
  Alphabetical Index FAQ Questions FAQ Contents Back to top
Download IRD KiwiSaver Forms (PDF)
  KS1 KiwiSaver Employee Details   KS3 KiwiSaver Employer Guide   KS6 Contributions Holiday   KS11 Intro Leaflet
  KS2 KiwiSaver Employee Deductions   KS4 Employer Guide   KS10 Opt-Out Form  
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