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How does KiwiSaver impact employees under 18?

Last Updated: 08 Jul 2025

Employees under 18 must enrol directly with a KiwiSaver provider. While you don’t need to make employer contributions*, you should deduct employee contributions at a minimum of 3% of their before-tax salary or wages.

Under 16s aren’t eligible for the annual government contribution.

*From 1 April 2026, you must start making employer contributions for those aged 16 and older with the minimum employee and employer contribution rates increasing from 3% to 3.5% from this date.

Members will be able to temporarily opt down to the current 3% rate, if they choose, and still be matched at that rate by you.


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