Dear Inland Revenue Official Information Team,

I am writing to make a request under the Official Information Act 1982 regarding Inland Revenue’s operational handling of KiwiSaver non-compliance concerns raised by workers.

I seek information or related guidance regarding situations where employers may delay, ignore, or fail to action KiwiSaver deduction requests and enrolment obligations for workers. While general information about employer obligations and backdated compulsory employer contributions is publicly available, I remain unclear about Inland Revenue’s operational processes for receiving, recording, assessing, and escalating KiwiSaver-related concerns raised by workers.

I am requesting any policies, operational guidance, manuals, workflow documents, staff instructions, escalation criteria, decision-making guidance, or similar material relating to the following matters:

1. How Inland Revenue assesses and triages KiwiSaver non-compliance complaints submitted through:
* MyIR,
* written communications,
* online reporting portals,
* telephone reporting,
* advisor interactions
* and complaint escalation pathways.

2. The process used to determine whether a complaint will:
* receive general guidance only,
* be referred for further investigation,
* be escalated to compliance staff,
* or if and when it may result in enforcement or recovery action.

3. Any internal guidance relating to situations involving existing Kiwisaver members where employers:
* delay KiwiSaver deductions for extended periods,
* or may repeatedly fail to action employee requests,
* incorrectly advise workers they must complete probationary or waiting periods before deductions commence,
* or informally suspend deductions without approved opt-out or saving suspension processes.

4. Any operational guidance concerning historic or retrospective KiwiSaver contribution disputes, including situations where:
* workers were unaware deductions were not occurring,
* workers believed they remained enrolled,
* or if potential employer conduct may have prevented workers from understanding their KiwiSaver status.

5. Any policies or guidance concerning the interaction between Inland Revenue and MBIE / Labour Inspectorate where employment relationship issues overlap with KiwiSaver contribution concerns.

6. Any guidance provided to Inland Revenue staff about responding to vulnerable workers, including workers who may have communication, literacy, neurodiversity, or comprehension difficulties affecting their ability to identify or report KiwiSaver non-compliance concerns.

7. Any information about complaint monitoring, prioritisation systems, workload allocation, escalation thresholds, or performance measures used when handling KiwiSaver-related complaints or MyIR communications.

8. Any information which explains whether Inland Revenue distinguishes between:
* employer misunderstanding or administrative error,
* or negligent failures,
* and situations where Inland Revenue suspects intentional avoidance or non-compliance.

If portions of this request are considered too broad, I would appreciate reasonable assistance to refine the request rather than refusal where possible.

I am content for personal identifying information to be removed where necessary. I am primarily seeking policy, operational, and procedural information.

Please provide the response electronically by email if possible.

Yours faithfully,

N. Cleator