KiwiSaver is not limited to payroll deductions. Any member (employed, self-employed, or not working) can top up their KiwiSaver with voluntary contributions at any time, as a regular payment or a one-off lump sum. Here’s how they work, what they count toward, and the dates that matter.
This article is part of the KiwiSaver contributions guide.
What Are Voluntary Contributions?
Voluntary contributions are payments made directly to your KiwiSaver provider (or through Inland Revenue) that are not deducted from your salary or wages through payroll. They can be:
- A regular automatic payment from your bank account (weekly, fortnightly or monthly)
- A one-off lump sum (from a bonus, tax refund, inheritance, or savings)
- A contribution from a third party (partner, parent)
They are separate from your payroll deductions and can be made regardless of your employment status. Payroll deductions are limited to the rates on offer (3.5% up to 10% of your gross pay; see KiwiSaver contribution rates); voluntary contributions have no minimum or maximum.
Who Can Make Voluntary Contributions?
Any KiwiSaver member can make voluntary contributions, including:
- Employees, on top of payroll deductions
- Self-employed people, for whom it is the main way to contribute (no employer or payroll deduction)
- Members not contributing through payroll, such as those on a career break, on parental leave or on a savings suspension
- Students building savings before entering the workforce
- Parents contributing to a child’s account (voluntary contributions from a third party are permitted)
There is no minimum or maximum voluntary contribution amount per transaction. The government contribution threshold of $1,042.86 a year is the amount at which the government contribution stops increasing.
Do Voluntary Contributions Attract Employer Contributions?
No. Employer contributions are calculated on salary or wages paid through payroll. Voluntary contributions made outside payroll (regular automatic payments or lump sums) do not trigger any employer contribution.
Raising your payroll rate doesn’t automatically raise your employer’s contribution either: the compulsory employer contribution is a minimum of 3.5% of your gross pay whatever rate you choose, though some employers match higher rates by agreement. See employer KiwiSaver contributions.
| Method | Employer contribution changes? | Counts toward the government contribution? |
|---|---|---|
| Higher payroll rate | Only if your employer matches higher rates | Yes |
| Regular voluntary payment | No | Yes |
| Lump sum | No | Yes |
Do Voluntary Contributions Count Toward the Government Contribution?
Yes. Voluntary contributions of your own money count fully toward the KiwiSaver government contribution. The government pays 25 cents for every dollar you contribute between 1 July and 30 June, up to $260.72.
Payroll deductions and voluntary top-ups are added together. Inland Revenue lists what doesn’t count: employer contributions, past government contributions, and funds moved from Australian retirement schemes.
To get the full $260.72, your own contributions must reach $1,042.86 by 30 June.
Voluntary top-ups are how the threshold is reached by:
- Self-employed members (no payroll contributions)
- Part-time or lower-income workers whose payroll contributions fall below the threshold (see KiwiSaver on a low income)
- Members returning from parental leave or a savings suspension
Worked example: topping up to reach the threshold
Mele is on a reduced income this year because of parental leave. Her payroll contributions for the KiwiSaver year total $420.
- Without a top-up, her government contribution is 25 cents per dollar on $420: $105.00.
- With a lump sum of $622.86 paid before 30 June, her contributions total $1,042.86 and her government contribution is the full $260.72.
- The top-up adds $155.72 of government contribution: 25 cents for each extra dollar she put in.
To work out your own gap, check how much you’ve contributed so far this KiwiSaver year (with your provider or in myIR) and subtract it from $1,042.86. The government contribution guide has a checklist for whether you’re on track.
How to Make a Voluntary Contribution
Direct to your KiwiSaver provider
- Log in to your provider’s online portal or app
- Find the voluntary contributions or top-up section
- Get the provider’s bank account number and your unique contribution reference
- Make a bank transfer (one-off, or set up a recurring payment)
- Funds typically appear in your account within 1 to 3 business days
Providers publish their bank account and reference details in the member portal or app, or can give them to you on request.
Via Inland Revenue
You can also make payments to Inland Revenue, which passes them to your provider. This takes longer than paying your provider directly (7 to 10 business days) and is less convenient for regular payments.
Setting Up Regular Voluntary Contributions
A regular automatic payment (AP) from your bank account to your KiwiSaver provider keeps contributions going alongside (or instead of) payroll deductions without having to remember each one.
Setting up an AP:
- Get your provider’s bank account details and contribution reference from their portal
- In your internet banking, create a new automatic payment
- Set the amount and frequency (weekly, fortnightly, monthly)
- Confirm the reference number matches exactly: this is how the provider identifies your account
An AP can be changed, paused or stopped in your internet banking at any time, without changing your payroll contribution rate. A payroll rate change, by contrast, goes through your employer, your provider or Inland Revenue (see changing your contribution rate).
Regular Top-Ups vs Lump Sums
The difference is mostly practical; both count the same way toward the government contribution and neither attracts an employer contribution.
| Regular top-up | Lump sum | |
|---|---|---|
| Frequency | Ongoing (weekly, fortnightly or monthly automatic payment) | One-off |
| Typical source | Spare cash flow | Bonus, tax refund, inheritance, sale of an asset |
| Typical use | Contributing steadily, for example when self-employed | Reaching the government contribution threshold before 30 June, or after a period of leave |
Some members use both: a regular automatic payment, plus a lump sum before 30 June if their contributions for the year are still short of the threshold.
Voluntary Contributions for Self-Employed Members
For self-employed people (sole traders, freelancers, contractors not on PAYE), voluntary contributions are the main way to fund KiwiSaver. There are no payroll deductions and no employer contributions.
- A regular AP to your provider replaces payroll deductions
- Contributing $1,042.86 in a KiwiSaver year (about $20.06 a week, or $86.90 a month) gets the full $260.72 government contribution
A $1,042.86 annual contribution earns $260.72 of government contribution (25 cents per dollar) before any investment growth.
See KiwiSaver for the self-employed for the full guide.
Tax Treatment of Voluntary Contributions
Voluntary contributions are made from after-tax income: KiwiSaver contributions are not tax-deductible. Once in your account they are invested in your chosen fund, and returns are taxed at your prescribed investor rate (PIR), the same as payroll contributions.
When to Top Up: Key Dates
| Date | Why it matters |
|---|---|
| 30 June | End of the KiwiSaver year. A voluntary contribution counts toward this year’s government contribution only if it is made by 30 June; later payments count toward the next year |
| End of July to end of August | Your provider applies for the government contribution after 30 June; Inland Revenue says to check your account after the end of July, and it may take until the end of August |
| 31 March | End of the NZ income tax year; income tax refunds are paid after it, which is when some members consider a lump sum |
Allow 3 to 5 business days for a bank transfer to reach your provider before the 30 June deadline. Outside the 30 June deadline, a voluntary contribution can be made at any time of year.
Common Uses for Voluntary Contributions
| Situation | How voluntary contributions are used |
|---|---|
| Reaching the government contribution threshold | A top-up of the gap between payroll contributions and $1,042.86 before 30 June |
| Self-employed | A regular AP replaces payroll deductions |
| Parental leave gap | A lump sum or AP keeps contributions going |
| Windfall (bonus, refund) | A one-off lump sum |
| Contributing to a child’s account | A regular AP to the child’s provider account (KiwiSaver for kids) |