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KiwiSaver for a new employee

When an employee is new to your school, find out whether they are already a KiwiSaver member.

If the employee is new to the education service payroll, schools need to provide the employee's KiwiSaver details to Education Payroll so that the correct deductions can be made.

If an employee is transferring from another State school, their KiwiSaver records will be current in the payroll. They will only have to provide updated forms if they want to change something about their KiwiSaver.

If a new employee is not a KiwiSaver member, they must be auto-enrolled into KiwiSaver, unless they do not meet the eligibility criteria. If they are not auto-enrolled, they may opt in if they are eligible to join KiwiSaver.

If the new employee is not a member of KiwiSaver, but is eligible to be a member, they will be automatically enrolled (from which they can opt out). If they elect to join by completing a KiwiSaver Deduction form, they will be a member of KiwiSaver until they reach retirement age.

Employees transferring from an employer's internal payroll system (being paid under the school's IRD number) onto the education service payroll (being paid under the Ministry of Education's IRD number) are treated as new employees. Forms are required for all staff.

Follow the links to see what the school needs to do in each case:

Existing KiwiSaver member

For the purposes of KiwiSaver, the Ministry of Education is deemed to be the employer for employees in a state or integrated school. Therefore, employees who change State schools are treated as if continuing their employment, because they remain on the same payroll.

Employee is an existing KiwiSaver member and already on the Education Service Payroll

  • If the employee would like to change their contribution rate, ask them to complete a KS2 - KiwiSaver deduction form. You can change their contribution rate on EdPay once they are set up, or email the KS2 to the Education Payroll Service Centre with a NOVO29 form.
  • If they have a current contributions holiday, ask them to provide a copy of the contributions holiday notice if it is not already applied to them on their existing jobs. Email this to the Education Payroll Service Centre with a NOVO29 form.

Employee is an existing KiwiSaver member and new to Education Service Payroll

  • If the employee is new to the Education Service Payroll, ask them to complete a
    KS2 - KiwiSaver deduction form. You can set their contribution rate on EdPay during the 'add employee' process, or email the KS2 to the Education Payroll Service Centre with a NOVO29 form.
  • If they have a current contributions holiday, ask them to provide a copy of the contributions holiday notice. Email this to the Education Payroll Service Centre with a NOVO29 form.

Notes:

  • Scanned copies of KiwiSaver documents can be attached to the same email as the form.
  • If no forms are sent in, and the employee meets the auto-enrolment criteria, they will be auto-enrolled.
  • See the Training page for information on how to load new employees in EdPay.

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Auto-enrolment of a new employee

An employee must be automatically enrolled in KiwiSaver if:

  • they are not already a member, and
  • they are eligible to join KiwiSaver, and
  • they do not meet any of the criteria that make them exempt from automatic enrolment.
  • they do not complete a KS2 electing to join

See KiwiSaver membership (Inland Revenue website) for details of eligibility and exemptions.

Important: All New Zealand and Australian citizens who live and work in New Zealand are eligible to join KiwiSaver. People who hold temporary, visitor or student permits cannot join KiwiSaver.

Minimum auto-enrollment is 14 days. This may span two pay periods.

If an employee was initially employed under a temporary contract for less than 28 consecutive days and the contract is extended beyond the 28 days, they are no longer exempt from auto-enrolment. They must be auto-enrolled on the 29th day (if they are not already a member and they are eligible).

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Opt in a new employee/Electing to join KiwiSaver

In some cases, an employee who is eligible for KiwiSaver but is exempt from automatic enrolment can opt in, either through their own provider or through a school at which they currently work. For example, employees are exempt from auto-enrolment if:

  • they are employed under a temporary contract for less than 28 consecutive calendar days
  • they are a casual employee who receives holiday pay with their wages, eg. a day reliever, Out of Hours Music, Adult Community Education employee
  • they are already employed as a teacher and they transfer to another state or state integrated school
  • they are under 18 years of age
  • they are 65 years of age.

See KiwiSaver membership (Inland Revenue website) for full details of eligibility and exemptions.

Record keeping

File the original signed copy of the following forms at the school:

  • KS1 - KiwiSaver employee details form
  • KS2 - KiwiSaver deduction form
  • KS10 - New employee opt-out request form, if the employee has opted out of KiwiSaver.

See Payroll record keeping for more details.

Related links

External websites:

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