Q: We have a casual employee who was not enrolled with KiwiSaver and now they are switching to a permanent contract. Are they now automatically enrolled into KiwiSaver and then can opt out aftter the 14 days?

A: If an employee will meet the 28 days continuous employment then yes they must be automatically enrolled if they are eligible to be a KS member.

Here is a reference: https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver/employees-who-choose-to-opt-into-kiwisaver/opting-in-and-enrolling-temporary-and-casual-employees