My employer is not paying my KiwiSaver contributions, what can I do?

Employers are required under the KiwiSaver Act 2006 to deduct employee contributions from salary or wages for eligible employees who are KiwiSaver members and to pay both those deductions and the employer's compulsory contribution to Inland Revenue, which then forwards them to your KiwiSaver provider. If your employer has failed to do this, it is a serious compliance failure, and Inland Revenue can pursue the employer for the unpaid amounts, including penalties and interest, similar to unpaid PAYE. Raise the issue directly with your employer first and ask for an explanation and correction, and if this is not resolved, you can report the matter to Inland Revenue, which can investigate and enforce payment. This may also raise employment law issues under the Employment Relations Act 2000 if it reflects a broader pattern of underpayment, so consider getting advice.