goPayroll correctly implements a KiwiSaver exemption for accommodation provided as a benefit by the employer (applies to all taxable non-cash benefits provided by the employer).
However, IRD will probably send letters advising not enough KiwiSaver has been calculated, because:
- there's nowhere for the employer to indicate that an exempt accommodation benefit is occurring for the employee in their portal,
- the letters from IR don't indicate this could be a possibility,
- the IR330 form doesn't provide an indicator that the employee will be receiving an exempt accommodation benefit (just as it makes no provision for the employee to make an informed Extra Pay tax elective)
If you receive a letter from IR about KiwiSaver calculations, and you're paying an exempt benefit, then you need to let them know - they'll set a flag on the employer record at their end to stop the warnings occurring.
Complying Super Funds
These have a further complicating factors in that anything over the base salary package is also exempt from contributions to that fund, including bonuses and commissions.
Any other taxable benefits are both non-accruing and non-superable (e.g. a Church Manse)
Further info: