Retirement guides
Explainers for New Zealand, with named sources and checked dates where available.
All 6 guides
Guide2 min
The standard employee rate is now 3.5%. Higher employee rates and a temporary reduction have different rules for employer contributions.
Source: Inland Revenue KiwiSaver contribution rules · Checked
Explainer3 min
The payment is not income tested and not asset tested, which makes it simpler than people expect. The residence rule is no longer a single flat number of years, and that change is easy to miss.
Source: Work and Income, benefit rates from 1 April 2026 · Checked
Explainer2 min
Eligible members receive a government contribution based on their own contributions, with an annual cap, an income limit and part-year eligibility rules.
Source: Inland Revenue KiwiSaver benefits and government contribution guidance · Checked
Explainer2 min
Significant financial hardship and serious illness are separate early-withdrawal grounds, with evidence requirements and different contribution treatment.
Source: Inland Revenue, significant financial hardship · Checked
Explainer2 min
Employer KiwiSaver contributions have a gross contribution rate and a separate tax deduction, with ESCT bands based on employment income.
Source: Inland Revenue, employer KiwiSaver contributions · Checked
Explainer2 min
A KiwiSaver savings suspension pauses future deductions, while significant financial hardship withdrawals concern savings already held.
Source: Inland Revenue, taking a savings break · Checked