Ngā takoha kaimahi ki ngā pūtea KiwiSaver Employee contributions to KiwiSaver accounts

Contributions to KiwiSaver accounts will usually be through your pay. If you are not an employee you should talk directly to a scheme provider. You can also make extra voluntary payments to your KiwiSaver scheme provider.

If you’re an employee

The minimum rate you can contribute is 3% of your before tax pay. This rate is what we call the default rate. If you want to contribute more you can choose 4%, 6%, 8% or 10%.

Your before tax pay includes:

• allowances
• bonuses
• commission
• extra salary
• overtime
• gratuities
• any other payment of any kind before tax.

Your before tax pay does not include:

• redundancy payments
• the value of providing board or lodging, or use of a house or part of a house, or the payment of an allowance instead of the provision of this benefit
• taxable allowances for accommodation and living costs overseas
• payments under a Voluntary Bonding Scheme funded by the Ministry Primary Industries, Te Whatu Ora – Health New Zealand or the Ministry of Education
• retiring allowance
• benefits provided under an employee share scheme (ESS), also known as a share purchase agreement
• an overpayment of an amount of an employer’s superannuation cash contribution, that an employee chooses to have treated as salary or wages.
• honoraria payments paid by Fire and Emergency New Zealand to a volunteer.

Your contributions if you go on leave