KiwiSaver is not limited to payroll deductions. Any member — employed, self-employed, or not working — can make voluntary contributions at any time. Here’s how they work and when to use them.
What Are Voluntary Contributions?
Voluntary contributions are payments made directly to your KiwiSaver provider that are not deducted from your salary through PAYE. They can be:
- A one-off lump sum (from a bonus, refund, or savings)
- A regular automatic payment from your bank
- A contribution from a third party (partner, parent)
They are separate from your payroll deductions and can be made regardless of your employment status.
Who Can Make Voluntary Contributions?
Any KiwiSaver member can make voluntary contributions, including:
- Employees — on top of payroll deductions
- Self-employed — their primary contribution method (no employer or payroll deduction)
- Non-working members — those on parental leave, career breaks, or retirement 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 (though the MTC threshold creates an optimal annual target of $1,042.86).
Do Voluntary Contributions Attract Employer Contributions?
No. Employer contributions are calculated on salary or wages only. Voluntary contributions made outside payroll — even regular automatic payments — do not trigger any employer matching.
If you want more employer contributions, the only mechanism is increasing your payroll contribution rate via myIR (see how to increase your KiwiSaver contributions).
Do Voluntary Contributions Count Toward the MTC?
Yes — voluntary contributions count fully toward the Member Tax Credit threshold.
The MTC is based on total contributions received by your provider in the KiwiSaver year (1 July – 30 June), regardless of source. Payroll deductions + voluntary top-ups are added together.
To earn the full $521.43 MTC, total contributions must reach $1,042.86 by 30 June.
This is why voluntary top-ups are particularly valuable for:
- Self-employed members (no payroll contributions)
- Part-time workers whose payroll contributions fall below threshold
- Members returning from parental leave or savings suspension
- Anyone who wants to maximise the 50% IRD match
See the full guide: The $521 Member Tax Credit.
How to Make a Voluntary Contribution
Direct to your KiwiSaver provider (recommended)
- Log in to your provider’s online portal or app
- Find the voluntary contributions 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 1–3 business days
Most providers make this straightforward:
- Simplicity: available via their member portal
- Kernel: via the Kernel dashboard
- BNZ, ANZ, ASB, Westpac: via internet banking or in-branch
- SuperLife: via their online portal
Via myIR / IRD
Log in to myIR, navigate to KiwiSaver, and initiate a voluntary contribution payment. IRD then forwards it to your provider. This takes 7–10 business days and is less convenient for regular payments.
Setting Up Regular Voluntary Contributions
The most effective approach is a regular automatic payment (AP) from your bank account to your KiwiSaver provider. This removes the need to remember and creates consistent contributions alongside (or instead of) payroll deductions.
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
Voluntary Contributions for Self-Employed Members
For self-employed people (sole traders, freelancers, contractors not on PAYE), voluntary contributions are the primary mechanism for funding KiwiSaver. There are no payroll deductions and no employer contributions.
The approach:
- Set up a regular AP to your provider — treat it like paying yourself super
- Aim to contribute $1,042.86/year to earn the full MTC ($521.43)
- Contribute more if your retirement savings target requires it
Even without employer contributions, the MTC makes KiwiSaver compelling for self-employed members. A $1,042.86 annual contribution earns a guaranteed $521.43 — a 50% return 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 — no tax deduction applies. They enter your KiwiSaver account, are invested in your chosen fund, and generate returns taxed at your PIR through the PIE regime.
There is no special tax treatment for voluntary contributions vs payroll contributions once they’re in the fund — they’re treated identically.
Key Dates for Voluntary Contributions
| Date | Why it matters |
|---|---|
| 30 June | End of KiwiSaver year — contributions after this date count for next year’s MTC |
| July–August | IRD pays MTC to providers for the previous year |
| 31 March | NZ income tax year end — commonly when refunds trigger top-up decisions |
Allow 3–5 business days for a voluntary contribution to reach your provider before the 30 June deadline.
Common Uses for Voluntary Contributions
| Situation | Voluntary contribution strategy |
|---|---|
| Hit the MTC threshold | Top up the gap between payroll contributions and $1,042.86 before 30 June |
| Self-employed | Regular AP replaces payroll deductions |
| Parental leave gap | Lump sum or AP to maintain contributions |
| Windfall (bonus, refund) | One-off lump sum into KiwiSaver |
| Behind on retirement savings | Ongoing AP to boost balance |
| Contributing to a child’s account | Regular AP to child’s provider account |