KS2 form — KiwiSaver deduction form
Tells your employer which KiwiSaver contribution rate to deduct from your pay.
The three things that matter
| Selectable rates (2026-27) | 3.5%, 4%, 6%, 8%, 10% |
|---|---|
| Default if you pick nothing | 3.5% |
| Employer minimum | 3.5% — set by statute, unaffected by your rate |
Who needs to complete it
- Existing KiwiSaver members starting a new job who want a rate other than the default.
- Anyone changing their contribution rate with their current employer.
- Employees opting in to KiwiSaver through their employer rather than through a scheme provider.
Filling it in, section by section
Section A — Your details
Name and IRD number, so the deduction is credited to the right KiwiSaver account.
Section B — Your contribution rate
Tick one of the selectable employee rates. If you tick nothing, the default rate applies. Employer contributions are a separate statutory minimum and do not change because you raised your own rate.
Section C — Declaration
Sign and date, then hand it to payroll.
Filled in: a worked example
Tane is already a KiwiSaver member and wants to lift his contribution above the default rate with his current employer. He is not on a savings suspension.
| On the form | What goes in it | Why |
|---|---|---|
| Section A — General, questions 1 to 3 | Member: yes. Savings suspension: no. Temporary rate reduction: no. | These three answers decide whether your employer may deduct at all. If you are on a savings suspension, ticking the box is not enough — you have to show them the notice. |
| Section B — Personal details | IRD number, name, postal address | The form requires all three. Incomplete personal details are the usual reason a form comes back. |
| Section C — Contributions, question 9 | Exactly one rate marked with an X | The selectable rates are listed above. Mark one and only one: if you choose nothing, the default rate is deducted instead. |
| Question 10 — Declaration | Signature and date | The declaration is that the information is true and correct. |
Then what? Tane gives the completed form to his employer. It does not go to Inland Revenue — the employer keeps it with his employment records.
What goes wrong
| Mistake | What it costs you |
|---|---|
| Using KS2 to try to stop contributing. | KS2 only changes the rate. New members opt out with a KS10 within the opt-out window; established members stop contributing by applying to IRD for a savings suspension. |
| Using KS2 to ask for the temporary reduced rate. | The temporary rate reduction that accompanied the 2026 default-rate increase is applied for through IRD, not declared to your employer on a KS2. |
| Expecting the change to hit the very next payslip. | Employers apply it from the first pay period where it is practicable. A form handed in mid-cycle usually lands one pay later. |
| Raising your rate to increase the government contribution. | The government contribution is capped on its own terms and does not scale with your chosen rate. Raising the rate builds your balance; it does not buy more government money. |
If something changes after you've handed it in
The KS2 is not a one-off. These are the situations that send you back to it, and what each one actually requires.
- You want to change your contribution rate again later
- Another KS2 to your employer. Changing the rate is one of the three things this form is for.
- You have just started a job and do not want to be in KiwiSaver
- Opting out is a separate process with a hard window — on or after day 14 and on or before day 56 of starting the new job. The details are in the KiwiSaver information pack.
- You are an existing member and need to stop contributing for a while
- That is a savings suspension, not an opt-out. Once you have the notice you must show it to your employer to stop deductions, and a lost notice can be replaced from myIR.
- You are under 18, or past the age of eligibility for NZ Super
- You are not automatically enrolled when you start a new job. If you are 65 or over and want to join, complete this form anyway — your employer checks eligibility, sends your details to Inland Revenue and starts deductions.
Work out the numbers first
The KS2 only records a decision — these do the arithmetic behind it.
Frequently asked questions
What is the KS2 form used for?
Tells your employer which KiwiSaver contribution rate to deduct from your pay.
Where do I get the KS2 form?
Download the current April 2026 edition straight from Inland Revenue: KS2 PDF on ird.govt.nz. Give it to your employer, who applies the new rate from the next practicable pay period and reports it to IRD through payday filing. You do not send it to Inland Revenue.
Using KS2 to try to stop contributing — what happens?
KS2 only changes the rate. New members opt out with a KS10 within the opt-out window; established members stop contributing by applying to IRD for a savings suspension.
Using KS2 to ask for the temporary reduced rate — what happens?
The temporary rate reduction that accompanied the 2026 default-rate increase is applied for through IRD, not declared to your employer on a KS2.
Expecting the change to hit the very next payslip — what happens?
Employers apply it from the first pay period where it is practicable. A form handed in mid-cycle usually lands one pay later.
Raising your rate to increase the government contribution — what happens?
The government contribution is capped on its own terms and does not scale with your chosen rate. Raising the rate builds your balance; it does not buy more government money.
How do I change my KS2 after I've handed it in?
Another KS2 to your employer. Changing the rate is one of the three things this form is for. Most changes work the same way — see the full list of triggers on this page.
Other IRD forms
IR330 — Tax code declaration
Tells your employer which tax code to use so the right amount of PAYE comes out of each pay.
IR330C — Tax rate notification for contractors
Tells the payer what withholding rate to deduct from schedular payments to a contractor.
IR526 — Tax credit claim form (donations)
Claims the donation tax credit for gifts of money made to approved donee organisations.
IR3R — Rental income schedule
The rental property schedule that attaches to an IR3 return, setting out income and expenses per property.
IR334 — Employer registration
Registers a business as an employer so it can file payday returns and pay PAYE.
See the IRD forms index, or browse every form on ird.govt.nz.