不一定 看合约, 有些合约是薪水数字已包括kiwisaver 这是合法的只要又在合约注明 http://www.kiwisaver.govt.nz/already/contributions/employers/
Wage bargaining
Your employer's compulsory contributions must be on top of your regular pay. This means that if you have agreed to a total remuneration package, the compulsory employer contributions must be paid on top of that package. Your take-home pay should not be reduced because your employer is making a compulsory contribution.
Through good faith bargaining, a salary package under an employment agreement can be negotiated whereby compulsory employer contributions can be offset against the employee's gross pay.