1.1.4 Additional Employer Obligations

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /1. Payroll basics /1.1 Introduction: overview of the domestic payroll system / 1.1.4 Additional employer obligations

Commentary

New Zealand

KiwiSaver

New Zealand has implemented Auto Enrolment Pension employee contributions, known as 'KiwiSaver', which the employer is responsible for administering, by collecting employee contributions from earned income and investing them in the employee's KiwiSaver account or an alternative complying fund.

The employer is also required to make minimum contributions,

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