If your child is not working, you can make voluntary contributions to their account. You are not required to contribute to a child’s Kiwi Wealth KiwiSaver Scheme account.
If a child is in KiwiSaver and they are working, they must contribute through their job at 3%, 4%, 6%, 8% or 10% of their pay. Children do not need to make regular contributions to KiwiSaver from their salary or wages if PAYE is not required to be deducted, but a child can still choose to contribute to KiwiSaver by giving their employer a deduction notice.
If your child does make contributions from their pay, then the child’s employer will handle the deduction, pass this on to Inland Revenue and they will pass this on to the KiwiSaver provider. You don’t need to do anything.