Forms

• Chosen scheme – use this form to select SuperLife as your chosen KiwiSaver scheme for your employees
• Termination of employment - use this form to advise SuperLife that an employee is leaving service

Articles and guides

Superannuation

Role of superannuation in a total cost environment

Central to any organisation’s people policies is the way it remunerates its employees. In the current environment, what should be the role of superannuation in the employer’s remuneration policy? Read more...

Cash is king?

In today's enviroment, the real value an employer can deliver to its employees is access to wholesale insurance and savings products, along with information and education so that they can become aware of the consequences of their decisions. Subsidising employees’ savings can only be justified if there is a clear business advantage. Read more...

Superannuation - a general discussion

This paper discusses the general philosophy behind employment based superannuation together with the arguments for and against an employer providing employee benefits. It also looks at the general options available to an employer. Read more...

Introducing a superannuation plan

This guide provides useful information for successfully introducing a superannuation plan in your workplace, including a step-by-step guide to launching a superannuation plan and a suggested benefit design. Read more...

Pay packaging

Using examples, this article looks analyses the advantages for employers who adopt a flexible benefits remuneration philosophy. Read more...

Solutions for employers

The article gives an example of an employer’s approach to the employee benefit decisions in 2009. Read more...

Taxation

ESCT on employer KiwiSaver contributions from 1 April 2012

From 1 April 2012, all employers will be required to calculate ESCT on employer contributions to KiwiSaver. Read more...

ESCT or FBT?

This article contrasts and compares ESCT (employer superannuation contribution tax) with FBT (fringe benefit tax). Read more...

Taxation of employer contributions 

This article discusses how the ESCT regime applies to employer contributions made to a superannuation scheme. Read more...

How to calculate an employee's ESCT rate

This article gives employers useful information for working out employees ESCT rates and relevant remuneration. Read more...

Retirement savings - taxation

This paper summarises the tax regime that applies to registered superannuation schemes in New Zealand and separately for approved KiwiSaver schemes. Read more...

KiwiSaver

Thinking about KiwiSaver

The current challenges and opportunities for employers. Read more... 

KiwiSaver - Employee benefits made easy

In New Zealand, employers provide employee benefits through a combination of superannuation schemes and KiwiSaver and typically adopt approaches that fall into three groups: KiwiSaver compliance only, proactive KiwiSaver, or KiwiSaver and optional superannuation. Read more... 

KiwiSaver - key features for employees and employers

This article looks at the features of KiwiSaver as they apply to employees and employers. Read more...

KiwiSaver - a general guide for employers

This comprehensive guide that covers all of the things employers need to know about KiwiSaver including information about signing up new and existing employees, making contributions, KiwiSaver providers, employer compliance obligations and payroll issues. Read more...

KiwiSaver - understanding employer contributions

This article looks at the exceptions to employe contributions that apply in respect of employees in pre-May 2007 superannuation arrangements. Read more...

KiwiSaver - the impact on remuneration

This article discusses the impact of KiwiSaver on the principle of fairness and looks at how employers can overcome this by adopting a total remuneration strategy. Read more...

KiwiSaver - the superannuation component solution

This article summarises the alternative of introducing a superannuation component as part of the remuneration strategy. Read more...

KiwiSaver - exempt employers

This article provides details of exempt employers including the requirements for an alternative "exempt" scheme. Read more...

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