Summary

For New Zealand databases only.

The fields on this tab enable you to maintain compliance with the KiwiSaver Act 2006.

Fields

Start date:

Effective start date for the KiwiSaver record.

Typically changes are aligned to the New Zealand tax year.

End date:

Effective end date for the KiwiSaver record.

You would leave this field blank until you create the next KiwiSaver record.

Minimum age for automatic enrolment:

Current legislation is 18 yrs old.

When you are creating new employee records, PayGlobal will use this field along with the employee's DOB, Residency Status and Tax Code to determine if the employee is eligible for automatic enrolment into KiwiSaver.

Any employee who is aged 18 - 64 inclusive, resident for tax purposes and does not have a tax code of: WT, NSW or ND will be flagged as eligible for automatic enrolment into KiwiSaver.

Under 18s

The KiwiSaver Act 2006 provides that children under 18 years old are not subject to automatic enrolment, and can only opt into KiwiSaver by contracting directly with a provider. Once enrolled IRD will send employers a letter to advise. Therefore these employees should be identified as "Opt-in via IRD"

Maximum super age:

Current legislation is 65 yrs old

Employees who are 65 and older, resident for tax purposes and don't have a tax code of: WT, NSW or ND ARE eligible to join KiwiSaver. But, are not are not required to be automatically enrolled by employers.

Retirement age employees are expected to complete enrolment via the voluntary "opt-in" process. They can do this via the employer or directly via the superfund provider. Therefore these employees should be identified as "Opt-in via IRD" or "Opt-in via employer".

Minimum age for compulsory employer contribution(CEC):

Effective from 1 April 2026 the age is 16 yrs old. Prior to this it was 18yrs

This is the age at which employers MUST start contributing an employees' KiwiSaver fund.

Opt out period start:

14 days.

Opt out period end:

56 days

An employee who flagged for automatic enrolment can opt-out of the joining process, but they can only do so between the 14th and 56th day of their employment.

IRD use the 1st 13days to complete the admin tasks of registering new employment and superannuation fund relationships.

IRD may accept a late opt out request, but typically once enrolled you are enrolled for life regardless of whether you change employers or not.

Include salary sacrifice:

Yes/No field that indicates whether the Employee Super Funds | Allowances tab | Salary Sacrifice values are included in Total Employer Contribution calculations.

Minimum employee contribution rate:

Effective from 1 April 2026, the rate is 3.50%

This is minimum amount that IRD require be deducted from the employee's pay based on the employee's KiwiSaver Gross income; unless the employee has a KiwiSaver Rate Exemption or the are on KiwiSaver Savings Suspension.

If the minimum amount is not paid, warnings will be presented in the process pay audit log.

Maximum employee contribution rate:

10.00% - This is maximum amount that IRD allow to be deducted from the employee's pay based on the employee's KiwiSaver Gross income.

If the maximum amount is exceeded in the pay, warnings will be presented in the process pay audit log.

It does not relate to the employer contribution amount.

Minimum employer contribution rate:

Effective from 1 April 2026, the rate is 3.50%

This is the minimum amount that IRD require be paid pay based on the employee's KiwiSaver Gross income; unless the employee has a KiwiSaver Rate Exemption or the are on KiwiSaver Savings Suspension.

If the minimum amount is not paid, warnings will be presented in the process pay audit log.

Maximum contribution suspension (yrs):

IRD approve saving suspension periods for a maximum of 1 year.

Employees must apply to IRD to request a temporary stop from making contributions. If approved IRD will send the employer a letter which should include either the duration of or end date of the suspension period.

Minimum exemption rate:

Effective from 1 April 2026, the rate is 3.00%

Employees must apply to the IRD in order to use this reduced rate.

Note: This field will only appear where the KiwiSaver Start Date field value is on ot after 01/04/2026.

Maximum exemption duration (months):

IRD approve rate exemption periods for a maximum of 12 months (1yr)

Employees must apply to IRD to request a temporary reduction to minimum contribution rate. If approved IRD will send the employer a letter which should include either the duration of or end date of the reduction/exemption period.

Note: Running the KiwiSaver Update Tool does not update the Minimum employer contribution rate or the Minimum employee contribution rate values. You must manually edit this value in the KiwiSaver record.

Pay Processing

The KiwiSaver settings record used is based on the pay period start date. PayGlobal will also look at transactions linked to both KiwiSaver and Complying funds

PayGlobal uses the KiwiSaver Settings record start date to control which compliance rule set to apply.

When the pay is processed, PayGlobal will look at the start date of the pay's linked PTD record's start date and then use the KiwiSaver Settings record where the PTD Start Date falls within the date range of the KiwiSaver Settings record.

Yes; this does impact the employee's who have got an Kiwi Saver Exemption where the payment date is before 1 April 2026 and the period start is equal to or greater than 1 April. It was assumed, that case was not common and therefore not catered for in the 4.76.0.0 release. If this scenario effects you, then you will need to handle the correction manually. The issue is expected to be resolved in a future release.

KiwiSaver eligibility checks

If an employee was under the age for auto-enrolment or otherwise ineligible to join KS at the time they started employment, in then the pay where they reach a birthday that could make them eligible, an information message will be presented.

Minimum & Maximum rate checks

To help avoid any PayDay filing errors, validation checks are applied to help identify cases where you have employees with too little or much for their KSEmployee and KSEmployer values.

During process pay, PayGlobal uses the Minimum total contribution rate and Maximum employee contribution rate to check KiwiSaver contributions.

• If an employee's KiwiSaver contributions are less than the minimum, then an error message appears in the resultant audit log, but pay processing succeeds.
• If an employee's KiwiSaver contributions are greater than the maximum, then an error message appears in the resultant audit log and pay processing fails.

Exemption period expiry checks

The period length is calculated from the start date of the current KiwiSaverState record (if this record has a state of "Exempt").

• If the exemption period expires during a pay period, a processing warning will be created.
• If the exemption period has already expired prior to a pay period, the pay will fail with an error message.

Saving suspension period expiry checks

The period length is calculated from the start date of the current KiwiSaverState record (if this record has a state of "Holiday").

• If the contribution suspension period expires during a pay period, a processing warning will be created.
• If the contribution suspension period has already expired prior to a pay period, the pay will fail with an error message.

Validation

When you save a KiwiSaver record, PayGlobal checks the following:

• Dates do not overlap the dates on another KiwiSaver record.
• Dates in the KiwiSaver records are contiguous.
• Only one KiwiSaver record is current at any time.

See also

Employees | KiwiSaver States tab