KiwiSaver and total remuneration – there and back again
Employers cannot build their KiwiSaver contributions into the total remuneration of a worker on the minimum wage, where the effect is to take that wage below the statutory minimum – currently $13.75 an hour.
This was confirmed by the Court of Appeal last week. We look at the basis for the decision, and the implications of it.
The decision
The case1 depended on the relationship between section 6 of the Minimum Wage Act (MWA) and section 101B of […]