Which New Employees do not Have to be Automatically Enrolled in KiwiSaver?
The following new employees do not have to be automatically enrolled in KiwiSaver:
- those under 18 or over NZ Superannuation eligibility age;
- those that have changed jobs and remain on the same payroll (eg: promotion);
- when the company has been taken over but the new employer is carrying on the same business and the IRD has been notified;
- if the employee is not paid through the PAYE system (eg: contract workers);
- those that are already KiwiSaver members (employees must disclose this and provide a KiwiSaver deduction notice);
- casual agricultural workers (employed less than 3 months) or other short term workers (employed less than 4 weeks);
- employees who are not New Zealand citizens or entitled to be in New Zealand indefinitely under the Immigration Act 1987.
An employee cannot open an account in the name of a family trust or company, as a KiwiSaver member must be a 'natural person'