Election day workers are people employed on a casual basis by the electoral office immediately before, on, or after polling day. They are taxed through the PAYE system at a flat rate of 17.50 cents in the dollar (plus ACC earner’s levy – currently 1.45%). These employees will need to complete a Tax code declaration (IR330) form showing the tax code EDW and give it to their electoral office employer.
KiwiSaver deductions from electoral earnings
Because the nature of this employment is temporary (28 days or less), employees are not subject to automatic enrolment. If an employee wants KiwiSaver deductions made from their electoral earnings, whether they’re an existing member or wanting to opt in for the first time, they’ll need to give their employer a completed KiwiSaver deduction form (KS2). If the employee doesn’t opt in through the employer and the period of that employment extends beyond 28 days, the automatic enrolment rules apply on day 29.
