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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /2. Mechanics of payroll /2.4 KiwiSaver / 2.4.4 Earnings subject to KiwiSaver contributions
Commentary

2.4.4 Earnings subject to KiwiSaver contributions


New Zealand

Booklet KS4 – KiwiSaver employer guide sets out the 'Definition of gross salary or wages' for the purposes of calculating KiwiSaver contributions, as follows:

  1. Ìý

    •ÌýÌýÌýÌý salary or wages

  2. Ìý

    •ÌýÌýÌýÌý backdated payments of salary or wages

  3. Ìý

    •ÌýÌýÌýÌý allowances

  4. Ìý

    •

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