New employee and KiwiSaver details
IR346K | March 2020
EMPLOYER DETAILS & WHEN TO COMPLETE THIS FORM
You must complete this form for any new employee(s) who start working for you, and any existing employees wanting to opt into KiwiSaver, or
when details need updating:
• Before their rst pay day; or
• With the Employment Information - IR348 that includes their rst pay.
Employer business name:
Employer IRD number:
(8 digit numbers start in the second box )
EMPLOYER/EMPLOYEE KIWISAVER GUIDANCE SECTION
KiwiSaver status
Your employee must be one of the ve following KiwiSaver status types.
• Active KiwiSaver member
• Not eligible for KiwiSaver
• Casual/temporary employee
• New employee automatically enrolled into KiwiSaver
• Existing employee - opting into KiwiSaver.
Choosing the KiwiSaver status:
Use the following KiwiSaver status when the criteria is met:
• “Active KiwiSaver member” when you have a new employee
starting employment with you and is an existing KiwiSaver member
• “Not eligible for KiwiSaver” when your new employee is not eligible
to be in KiwiSaver
• “Casual/temporary employee” when you have a new employee
who is not subject to automatic enrolment due to being a casual/
temporary employee
• “New employee automatically enrolled into KiwiSaver” when your
new employee meets the automatic enrolment criteria
• “Existing employee - opting into KiwiSaver” when your existing
employee is choosing to opt into KiwiSaver.
See the KiwiSaver employers guide - KS4 for further information
needed.
Tax code status:
Tax Code - use the code provided by your employee on their Tax code
declaration - IR330.
Exempt earnings for KiwiSaver
If your employee receives exempt earnings for KiwiSaver within the
rst 12 months of employment select one of the reasons below:
• Accommodation and living costs overseas” when the exempt
earnings are the value of overseas accommodation and cost of
living allowance
• Board or lodging when the exempt earnings are the value of
providing board or lodging, or use of a house or quarters, or the
payment of an allowance instead of the provision of this benet
• Employee share scheme when the exempt earnings are free or
discounted shares received under an employee share scheme
• Voluntary Bonding Scheme when the exempt earnings include
payments under a Voluntary Bonding Scheme funded by the
Ministry for Primary Industries, the Ministry of Health or the
Ministry of Education
• Overpayment of contribution when the exempt earnings include
an overpayment of an amount of an employer’s superannuation
cash contribution that an employee chooses to have treated as
salary or wages
• Honoraria payments when the exempt earnings are honoraria
payments made under the Fire and Emergency Act 2017 paid
by Fire and Emergency New Zealand to a volunteer.
See the KiwiSaver employers guide - KS4 for further information.
Where and when to send this completed form
You can download additional copies of the IR346K form from our
website. Go to ird.govt.nz/forms-guides
Manage all your Inland Revenue matters securely online with a
myIR account. Go to ird.govt.nz/myIR to nd out more.
Send your completed forms to: Inland Revenue, PO Box 39090,
Wellington Mail Centre, Lower Hutt 5045
EMPLOYEE DETAILS
Complete this section below if an employee is registering for KiwiSaver
Employee Name
Date of Birth
D D M M Y Y Y Y
First name(s)
IRD number
Surname
Email Address KiwiSaver Status
Physical Address Tax Code
Street address
Suburb City Postcode
Only complete this section below, if your employee will have KiwiSaver deductions taken from their pay
EMS identier
Daytime phone:
( )
Exempt earnings for KiwiSaver
