What are KiwiSaver and payday filing in New Zealand?
KiwiSaver is New Zealand's voluntary workplace savings scheme for retirement. Employers deduct employees' contributions from pay and add their own, at least 3.5% of gross pay since 1 April 2026, rising to 4% from 1 April 2028. Payday filing is how employers report each pay run, including KiwiSaver, PAYE and other deductions, to Inland Revenue.
Also calledpayday filingemployment informationESCT
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- Employer minimum
- 3.5% (4% from April 2028)
- Payday filing
- Within 2 working days (electronic)
- Regulator
- Inland Revenue
How KiwiSaver and payday filing work
New employees are usually enrolled in KiwiSaver automatically and can opt out within a set window. Employees choose a contribution rate, with the default rising from 3.5% to 4% in April 2028, and the employer contributes at least the minimum rate on gross salary or wages. Employer contributions are taxed through employer superannuation contribution tax (ESCT). After every payday, employers file employment information showing each employee's pay, PAYE, KiwiSaver deductions, employer contributions and student loan deductions: within 2 working days when filing electronically, as most payroll software does, or within 10 working days on paper. Inland Revenue passes contributions to the employee's chosen scheme provider. Xero Payroll in New Zealand calculates KiwiSaver and files employment information from each pay run.
Common questions
How much must an employer contribute to KiwiSaver?+
At least 3.5% of the employee's gross salary or wages since 1 April 2026, rising to 4% from 1 April 2028, for eligible employees who contribute. Employer contributions carry ESCT.
What is payday filing?+
The requirement to send Inland Revenue employment information for every pay run: within 2 working days of payday when filing electronically, or 10 working days on paper.
What is ESCT?+
Employer superannuation contribution tax, deducted from employer contributions to KiwiSaver and other complying funds at a rate based on the employee's earnings.
Payroll software for KiwiSaver
Part of Accountio’s accounting technology coverage · Glossary
