• Every person that starts a new job from 1st July 2007 is automatically enrolled in the scheme. Section 10(a)

• New employees under 18 or over 65 are exempted from automatic enrolment. Section 10(b)

• Automatic enrolment does not apply to temporary or casual staff engaged for 28 days or less. Section 12

• Automatic enrolment does not apply if the employee is not required to have tax deductions made from his or her salary or wages under the PAYE rules. Section 14(1)(c)

• Automatic enrolment does not apply to working partners. Section 14(1)(a)(i)

• A new employee has 8 weeks in which to opt out of the scheme.

• You may also like to read our document KiwiSaver Exempt Employees.

• The automatic enrolment rules of Sections 9 to 15 apply to all employees that start from 1st July 2007.

• Note in the screen below Ace Payroll not only indicates the employee membership status, but also explains why the employee is a member.

• Every employee who starts from 1st July 2007 is automatically enroled.

• The employee has eight weeks to opt out of the scheme under Sections 16 to 18.

• The contribution rate is determined by Section 64 of the Act.

• Every member must contribute at least 4% of gross wages, reducing to 2% on 1st April 2009.

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

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

• For more information see our FAQ KiwiSaver Contribution Rates.

• Contribution holidays are provided for by Sections 102 to 114 of the Act.

• Contribution holidays can only be allowed by the IRD. An employee cannot ask their employer for a contributions holiday.

• The IRD advises the employer if a contributions holiday has been allowed.

• With this option set in Ace Payroll, no KiwiSaver deductions are made from the employee.

• For more information see our FAQ KiwiSaver Contributions Holiday.

• This report shows all the employee's KiwiSaver deductions.

(a) the operation of the automatic enrolment rules when an employee starts new employment, with the effect that a person becomes subject to automatic deductions from his or her salary or wages, but may opt out within specified time limits; or

(b) opting in (whether as an employee who becomes liable for automatic deduction of contributions from his or her salary or wages or otherwise).

(a) starts new employment with an employer that is not an exempt employer; and

(b) is aged 18 or over, but less than the New Zealand superannuation qualification age, when he or she starts that new employment.

(a) does not include temporary employment (except as provided in section 12); and

(b) does not include employment in respect of which the employee remains on the same payroll as the payroll that he or she was on immediately before starting that employment; and

(c) does not include employment with an employer that carries on the same business as the business in which the employee was employed immediately before starting the employment.

(a) a company that results from, or continues after, an amalgamation under the Companies Act 1993 involving the company by which the employee was employed immediately before that employee started the employment; and

(b) a business that takes over as a going concern the business in which the employee was employed immediately before that employee started the employment.

(a) the employment is as a casual agricultural worker within the meaning of section OB 1 of the Income Tax Act 2004; or

(b) the employment is under a contract of service that is for a period of 28 continuous days or less.

(a) on the day after the date on which the employee ceases to be a casual agricultural worker within the meaning of section OB 1 of the Income Tax Act 2004; or

(b) in the case of any other employee, on the 28th day after the employee started the employment.

board of trustees means a board of trustees constituted under Part 9 of the Education Act 1989

integrated school has the same meaning as in section 145 of the Education Act 1989

state school has the same meaning as in section 2(1) of the Education Act 1989.

(a) if the person is an employee only because he or she is in receipt of payments of a type referred to in any of the following subparagraphs of paragraph (b) of the definition of salary or wages in section OB 1 of the Income Tax Act 2004:

(i) subparagraph (iii) (which relates to payments to working partners):

(ii) subparagraph (x) (which relates to parental leave payments paid under Part 7A of the Parental Leave and Employment Protection Act 1987):

(iii) subparagraphs (xii) to (xvi) (which relate to certain ACC payments):

(b) if the new employment is as an election day worker or a private domestic worker as those terms are defined in section OB 1 of the Income Tax Act 2004:

(c) if the employee is not required to have tax deductions made from his or her salary or wages under the PAYE rules.

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

(i) from the salary or wages paid in respect of the new employment that triggered the automatic enrolment rules; and

(ii) from the salary or wages paid in respect of any other new employment that the employee starts after becoming subject to the automatic enrolment rules; and

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

(a) an opt-out notice taking effect; or

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

(c) 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

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

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

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