Working for two or more employers simultaneously raises specific KiwiSaver questions. Here’s how contributions, employer obligations, and account management work across multiple jobs.
Can You Have KiwiSaver Contributions from Multiple Employers?
Yes. If you work for two or more employers at the same time, each employer is required to deduct KiwiSaver employee contributions from the wages they pay you, and each employer must make their own 3% employer contribution.
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 contributes independently:
| Employer | Your salary | Your contribution (4%) | Employer contribution (3%) |
|---|---|---|---|
| Employer A | $40,000/yr | $1,600 | $1,200 |
| Employer B | $20,000/yr | $800 | $600 |
| Total | $60,000 | $2,400 | $1,800 |
Each employer contributes based on the wages they pay you — not your total income. There is no coordination required between employers.
ESCT with Multiple Employers
Each employer also deducts ESCT (Employer Superannuation Contribution Tax) from their own employer contributions. The ESCT rate applied by each employer is based on their estimate of your total income for the year — including income from other sources.
Important: If you have multiple employers, your total income may push you into a higher ESCT rate. Each employer may not know about the other’s contributions. You can notify each employer of your expected total income so they apply the correct ESCT rate, avoiding an ESCT shortfall.
Employee Contributions — Same Rate for All Employers
Your elected KiwiSaver contribution rate (3%, 4%, 6%, 8%, or 10%) applies to each employer separately. If you’re contributing at 4%, each employer deducts 4% of the wages they pay.
If you want different rates with different employers, that’s not possible — you have one contribution rate applied across all employment income.
Can You Opt Out with One Employer but Not Another?
No — KiwiSaver membership is a scheme-level status, not employer-level. If you opt out, you opt out entirely. If you’re enrolled, all employers must deduct contributions.
KiwiSaver Provider — One Account for All Contributions
All contributions from all employers flow to your single KiwiSaver provider. You don’t need separate accounts or separate applications — it’s all managed under your IRD number.
If you’re unsure contributions from all employers are arriving, check your annual KiwiSaver statement or log into myIR to view 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. Self-employed income requires voluntary contributions if you want to contribute on that income.
See KiwiSaver for the self-employed for the self-employed income guide.
The MTC with Multiple Employers
Your total contributions from all sources (multiple employer payrolls + voluntary) are counted for MTC purposes. If your combined contributions from all employers exceed $1,042.86/year, you receive the full $521.43 MTC.