Working for two or more employers at the same time raises specific KiwiSaver questions. Here’s how deductions, employer contributions and your account work across more than one job.
This article is part of the KiwiSaver employers section of the KiwiSaver guide.
Can You Have KiwiSaver Contributions from Multiple Employers?
Yes. If you work for two or more employers at the same time, employee contributions are deducted from your main job and from any new job you start after joining (deductions from jobs you already had when you joined are only required from one of them), and each employer that deducts from your pay makes its own employer contribution of at least 3.5% if you’re eligible. Who is eligible, and how the employer contribution is calculated, is in the KiwiSaver employer contribution guide.
You remain a member of one KiwiSaver scheme: all contributions from all employers flow into the same account.
How Employer Contributions Work with Multiple Jobs
Each employer that deducts KiwiSaver from your pay contributes independently, on the wages it pays you, not on your total income. There is no coordination required between employers.
| Employer | Your salary | Your contribution (4%) | Employer contribution (3.5%, before ESCT) |
|---|---|---|---|
| Employer A | $40,000/yr | $1,600 | $1,400 |
| Employer B | $20,000/yr | $800 | $700 |
| Total | $60,000 | $2,400 | $2,100 |
ESCT with Multiple Employers
Each employer deducts employer superannuation contribution tax (ESCT) from its own employer contribution before it reaches your account. How the ESCT rate is worked out is in the ESCT guide.
Employee Contributions with More Than One Employer
Your chosen KiwiSaver contribution rate is applied by each employer that deducts KiwiSaver from your pay to the wages it pays you: at 4%, each of those employers deducts 4% of its share of your pay. The rates on offer, and how to change yours, are in KiwiSaver contribution rates.
Can You Opt Out with One Employer but Not Another?
No. KiwiSaver membership belongs to you, not to a particular employer. To stop deductions from one job while you stay a member, you can apply for a KiwiSaver savings suspension. Deductions are required from your main job and any new job you start after joining, but for jobs you already had when you joined, only from one of them. Opting out, which is only possible between day 14 and day 56 of starting work if you were automatically enrolled, is covered in opting out of KiwiSaver.
KiwiSaver Provider: One Account for All Contributions
All contributions from all employers flow to your single KiwiSaver provider. You don’t need separate accounts: you stay in one scheme, and a new employer needs your KiwiSaver deduction form (KS2) to start deductions.
If you’re unsure contributions from all employers are arriving, check your annual KiwiSaver statement or log in to myIR to view your contribution history.
PAYE Filing and Multiple Employers
Each employer files PAYE returns with IRD independently. KiwiSaver contributions are included in PAYE. IRD reconciles everything centrally and forwards contributions to your provider.
Self-Employed Income and Multiple Income Sources
If you’re employed (PAYE) with one or more employers AND also self-employed, only the PAYE income attracts automatic payroll deductions and employer contributions. Contributing on self-employed income is done through voluntary contributions.
See KiwiSaver for the self-employed for the self-employed income guide.
The Government Contribution with Multiple Employers
Payroll deductions from every job, plus any voluntary contributions, are added together toward the $1,042.86 threshold for the full KiwiSaver government contribution. Who qualifies and how much it pays is covered there.