KiwiSaver for a new employee

When an employee is new to your school, determine whether they are already a KiwiSaver member. If they are transferring from another state school, provide details of a rate change or contributions holiday only. If they are new to Education Service Payroll, provide their KiwiSaver details, so that the correct deductions can be made.

If a new employee is not a KiwiSaver member, they must be auto-enrolled 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.


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. 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.
  • If they have a current contributions holiday, ask them to provide a copy of the contributions holiday notice.

    Email these to the Novopay Service Centre with their NOVO1t/NOVO1nt or 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.
  • If they have a current contributions holiday, ask them to provide a copy of the contributions holiday notice.

    Email these to the Novopay Service Centre with their NOVO1t/NOVO1nt or a NOVO29 form.

Notes:

  • Scanned copies of KiwiSaver documents can be attached to the same email as the NOVO form.
  • See New appointment for instructions on completing NOVO1t/NOVO1nt forms.

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Auto-enrol 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.

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

Important: People who hold temporary, visitor or student permits cannot join KiwiSaver.

If a new employee is eligible for automatic enrolment, do the following:

1. Provide the employee with these documents:

2. Email these forms to the Novopay Service Centre with the NOVO1t/NOVO1nt form:

  • KS2 form - only if the employee has specified a 4% or 8% contribution rate.
  • KS10 form - only if provided by the employee. For rules around opting out, see Opt-out requests (Inland Revenue website).

3. It is good practice to also complete and file a KS1 - KiwiSaver employee details form. Do not send this form to the Novopay Service Centre.

Notes:

  • Scanned copies of KiwiSaver forms can be attached to the same email as the NOVO1t/NOVO1nt form. See New appointment for instructions on completing NOVO1t/NOVO1nt forms.
  • If you do not have the required information in time to complete the Superannuation section on the NOVO1t/NOVO1nt form, you can send it later with a NOVO29 form.

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Opt in a new employee

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 calendar days 
  • they are a casual employee who receives holiday pay with their wages, e.g. a day reliever
  • they are already employed as a teacher and they transfer to another state or state integrated school
  • they are under 18 years of age.

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

If a new employee wishes to opt in to KiwiSaver, see Enrol an employee in KiwiSaver.

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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