How does KiwiSaver impact employees under 18?

Last Updated: 19 Mar 2019

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 18s aren’t eligible for the annual Government contribution (also known as a member tax credit).

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