What it does to four different businesses
The same rule, four shapes. If one number were the answer there would be no need for any of this.
| Business | A year | Worked out from |
|---|---|---|
| Hospitality, 24 staffcasual-heavy — where the leave rules bite | $4,312 to $5,750 | 0.5% of a $1,150,000 wage bill is $5,750 if every employee is in at the default rate. Between three quarters and all of them usually are. |
| Trades, 18 staff and a fleetovertime and vans | $6,075 to $8,100 | 0.5% of a $1,620,000 wage bill is $8,100 if every employee is in at the default rate. Between three quarters and all of them usually are. |
| Aged care, 60 stafflong shifts — some of it comes back | $12,750 to $17,000 | 0.5% of a $3,400,000 wage bill is $17,000 if every employee is in at the default rate. Between three quarters and all of them usually are. |
| Professional services, 15salaried — most of this misses you | $6,750 to $9,000 | 0.5% of a $1,800,000 wage bill is $9,000 if every employee is in at the default rate. Between three quarters and all of them usually are. |
What you can do about it
None on the rate — it is compulsory. The only thing that moves is when you tell people, because a pay round negotiated before April 2028 that ignores this is a pay round you fund twice.
How much to trust this
rate set in legislation. This is law with a commencement date. The date will not move without another Act and the rate is written down. It belongs in a budget.
Source: Inland Revenue — KiwiSaver changes · in the register since 27 Aug 2026
Price it against your business
This rule alongside the other 4, on a dated calendar, from nine numbers.