Employer Obligations
- Kiwisaver
KiwiSaver Employer Obligations
A clear guide to what employers — including charities and not-for-profits — need to know about KiwiSaver obligations following the April 2026 changes.
The minimum employer contribution increases from 3% to 3.5% of gross salary. This applies to all pay days from 1 April — even if the pay period started in March. The employee default rate also rises to 3.5%.
Employer KiwiSaver contributions are now compulsory for eligible employees aged 16 and 17. Previously, employer contributions were only required for those aged 18–65. These younger employees also now qualify for the government contribution.
Employees can apply to IRD for a temporary rate reduction to stay at 3% for 3–12 months. If an employee provides you with their reduction certificate, you can choose to match the reduced 3% rate or continue paying 3.5%. When the reduction ends, you must increase back to at least 3.5%.
As an employer, you must automatically enrol all new eligible employees in KiwiSaver. Eligible employees are aged 16–64, employed under a contract of service, and not already members. Employees have an opt-out window of 2–8 weeks after starting.
You must deduct KiwiSaver contributions from each employee's gross pay and pass them to Inland Revenue along with your employer contributions. Contributions are included in your regular employment information filing. Late payments can result in penalties.
The default rate will increase again to 4% for both employees and employers. Plan ahead and budget for this increase in your wage costs.
Employer compliance checklist
Need help ensuring your charity or NFP is meeting its KiwiSaver obligations?
Talk to our team