Q: We have an employee who passed away in March 2024 and probate has just come through, so we are preparing their final pay.
Are we obliged to take KiwiSaver deductions and make employer KiwiSaver contributions from this pay?
We do not know if the deceased’s KiwiSaver fund has been wound down yet.
A: Yes you are obliged to pay the employer contribution on the employees final pay, as it is part of the employee estate for the executor to distribute based on the will etc.