If a remuneration package includes the employer’s compulsory KiwiSaver contribution, the employee must be paid at least the minimum wage plus the compulsory contribution.
An employer’s compulsory KiwiSaver contribution must never be deducted from the employee’s salary or wages. If this occurs, it is unlawful – and the employer may be liable to penalties.
Find out more about the Minimum wage
Find out more about Deductions