Employer obligations, self-employed options and KiwiSaver strategy for NZ trade business owners.
If you employ staff, you must contribute to their KiwiSaver if they're eligible. The minimum employer contribution is 3.5% of gross wages (from 1 April 2026). The default employee contribution rate is 3.5% (from 1 April 2026) (though they can choose higher rates). KiwiSaver deductions are handled through your payroll — either through an approved payroll system or via PAYE.
Self-employed people can contribute to KiwiSaver voluntarily. The government member tax credit (MTC) changed from 1 July 2025. The current rate is 25 cents for every dollar you contribute, up to a maximum government contribution of NZ$260.72/year. To receive the full credit you need to contribute at least NZ$1,042.86/year. IRD — Member tax credits →
A common mistake among NZ trade business owners is treating KiwiSaver as optional when self-employed and missing years of both compounding growth and government contributions. Even modest consistent contributions, started early, build materially over a working career.
Estimating and job costing tools pre-set for NZD and NZ GST (15%).
Open free tools →