Is it a Requirement that All Employers Offer KiwiSaver to their Employees?
No. Although most employers will have to provide their employees access to KiwiSaver, there are some exceptions:
- employers who provide access to a superannuation scheme meeting certain conditions and have been granted "exempt employer" status, but only in relation to automatic enrolment of new employees - existing eligible employees are still entitled to opt in;
- employers who do not pay employees via the PAYE system; and
- non state-sector employers who do not have employees resident in New Zealand.