KiwiSaver doesn’t disappear when a member dies. The full balance, including employer contributions, government contributions and investment returns, becomes part of the member’s estate. This applies whether the member dies before 65 or after reaching 65 without withdrawing everything. Here’s how it works. For the other situations where KiwiSaver can be withdrawn, see the KiwiSaver withdrawal rules and the KiwiSaver withdrawals section.
What Happens to KiwiSaver on Death?
When a KiwiSaver member dies, their entire account balance (personal contributions + employer contributions + government contribution + returns) forms part of their estate and is dealt with according to their will, or the Administration Act if there is no will.
There is no special “beneficiary nomination” mechanism for KiwiSaver in the way that some Australian super funds work. The balance does not automatically transfer to a spouse or named beneficiary: it is treated as part of the estate.
Can You Nominate a Beneficiary?
As of 2026, KiwiSaver does not have a formal beneficiary nomination system in New Zealand. Unlike Australian superannuation (which allows binding death nominations), KiwiSaver balances pass through the estate.
To ensure your KiwiSaver goes to the right person:
- Have a valid, up-to-date will that specifies how your estate is distributed
- Consider noting your KiwiSaver provider in your will or estate planning documents so your executor can locate the account
Who Can Claim the KiwiSaver Balance?
The personal representative (executor or administrator) of the deceased’s estate makes the claim to the KiwiSaver provider. Once the balance is paid to the estate, it is distributed according to the will.
If there is no will, the estate is distributed under the Administration Act 1969, which provides a hierarchy of beneficiaries (spouse/partner, children, parents, siblings, etc.).
How to Make a Claim
Step 1: Notify the KiwiSaver provider Contact the deceased’s KiwiSaver provider as soon as practicable. Providers’ forms ask for the member’s name, IRD number and date of birth, and a copy of the death certificate.
Step 2: Obtain probate or letters of administration For most estates, the provider will require:
- Grant of probate (if there is a will), or
- Letters of administration (if no will)
Since 24 September 2025, a KiwiSaver provider can, if it chooses, pay up to $40,000 owing to a deceased member to an eligible relative (such as a spouse, partner or child) without probate or letters of administration. A signed statutory declaration, death certificate and ID are typically what providers ask for instead. Check with the provider: above this amount, probate or letters of administration are generally needed.
Step 3: Provide documentation Typically required:
- Death certificate
- Probate or letters of administration
- Executor’s/administrator’s identification
- Bank account details for payment
Step 4: Provider pays the balance to the estate Funds are paid to the personal representative for the estate. The executor then distributes according to the will.
Is the KiwiSaver Death Benefit Taxed?
No. KiwiSaver withdrawals, including on death, are not taxed when paid out: tax on investment income was paid inside the fund during the member’s life. The balance is paid to the estate without any tax deduction. See Is KiwiSaver taxed at 65? for how KiwiSaver is taxed.
Note: the estate itself may be subject to other legal costs (executor fees, legal fees), but there is no death duty or inheritance tax in New Zealand.
What If the Deceased Had No Will?
If there is no will, the estate is intestate. An eligible person (usually the closest relative) applies to the High Court for letters of administration, and the Administration Act determines how assets, including KiwiSaver, are distributed.
Dying without a will can complicate and delay the process significantly. This is one of the practical reasons to maintain an up-to-date will.
What About a Spouse or Partner’s Entitlement?
A surviving spouse or partner may have relationship property claims under the Property (Relationships) Act 1976 — which can include a share of KiwiSaver accumulated during the relationship. This is a separate legal process from the estate claim and may need to be resolved through mediation or court if disputed.
See KiwiSaver and divorce NZ for more on relationship property and KiwiSaver.
Finding a Deceased Person’s KiwiSaver Account
If you’re unsure which provider the deceased was with:
- Check their bank statements for contributions or provider fees
- Log in to their myIR account (if you have access as a legal representative)
- Contact IRD directly as the estate administrator — they can identify the provider