 Employee participants can choose to contribute 3%, 4%, 6%, 8% or 10% of their gross pay, and can switch rates three months after setting a rate (unless employers agree to a shorter time frame).These contributions are deducted from an employee's pay, and sent by the employer to Inland Revenue alongside their PAYE tax returns.The self-employed and unemployed can choose how much they want to contribute; while most KiwiSaver schemes have minimum contribution amounts for people in this category, several schemes allow any level of contributions.