 Employers are required to contribute at least 3% of an employee's gross pay to the employee's KiwiSaver account.The employer contribution is taxed at the employee's marginal tax rate, so the actual amount the employee receives in their account is between 2.01% and 2.685%.From the start of the scheme until May 2015, those who joined KiwiSaver received a $1,000 tax-free "kick start" to their KiwiSaver account from the government.