KiwiSaver for casual or temporary employees
ANSWER ID:12186
According to Inland Revenue's KiwiSaver Employer Guide, temporary or casual employees employed for no more than 28 days are not subject to automatic enrollment into KiwiSaver.
However:
- if they end up being employed for longer than 28 days they become subject to automatic enrolment, or
- if temporary or casual employees are already KiwiSaver members then KiwiSaver deductions should be made from their first pay.
In Payroll, a casual employee with no normal hours/days is not automatically enrolled into KiwiSaver. This is because Payroll has no way of knowing the length of time the employee may be employed.