With New Zealanders heading to the polls on 7 November 2026, we summarise the key policies of interest to employers and what they could mean in practice.  This includes policies relating to KiwiSaver, the public sector and pay equity, health and safety, and employment law.

KiwiSaver

KiwiSaver is one of the clearest dividing lines this election.  There are three parties proposing compulsion, while ACT is taking a different, tax-focused approach.

National: compulsory KiwiSaver

National would make KiwiSaver (or an equivalent scheme) compulsory for all workers from 1 July 2028, with default employee and employer contributions rising to 6% each by 2032 (12% combined, matching Australia).  It also aims to:

  • Exempt workers in alternative retirement savings schemes, while allowing any employee to suspend contributions only under the existing hardship test

  • Automatically enrol every newborn from 1 July 2027, with a $1,500 "Baby Boost" payment and a contribution during paid parental leave

  • Require employers, from 1 July 2027, to contribute for members aged over 65.

Labour: compulsory employer contributions, increased flexibility for employees

Labour proposes to make employer KiwiSaver contributions compulsory by 1 July 2028, regardless of whether an employee contributes, and to increase the employer contribution rate to 6% by 2032.  It would also set employee default contributions at 4% (with no minimum contribution rate). It also aims to:

  • Ban "total remuneration" clauses in employment agreements

  • Add a new government contribution for parents on paid parental leave

  • Require employers to contribute for members aged over 65

  • Explore more flexible KiwiSaver arrangements for self-employed workers.

This proposed policy would be funded through the resulting increase in employer superannuation contribution tax revenue, managed through the Budget process and phasing over four years.

ACT: no compulsion, tax relief instead

ACT opposes compulsory KiwiSaver.  Instead, it would remove tax on KiwiSaver investment earnings and end the annual government contribution for members who also receive employer contributions, at an estimated cost of around $1b a year.

Other parties

New Zealand First proposes compulsory KiwiSaver enrolment at birth, funded by a $1,000 Crown contribution, and raising combined contributions toward 10%.

The Greens have not released a KiwiSaver policy.

What this means for employers

If National or Labour's policy is implemented, employers should expect employer KiwiSaver contributions to rise to 6% by 2032, whether paid as a compulsory contribution matched to the employee's own contribution (National) or as a compulsory contribution regardless of what the employee contributes (Labour).  Employers using total remuneration arrangements should remain mindful of Labour's proposed ban.

Public sector, unions and pay equity

Policies relating to pay equity and unions are significant points of difference this election, following the coalition Government's 2025 changes to the Equal Pay Act 2008.

Labour and the Greens: restoring pay equity

Labour has pledged to restore pay equity legislation within its first 100 days, reversing the 2025 changes and letting discontinued claims continue rather than restart.  It also proposes an immediate $4 an hour pay rise (about $160 a week, or $8,320 a year, before tax) for an estimated 65,000 care and support workers from 1 January 2027.  This is costed at $2.5b over four years, with future settlements funded through future Budgets rather than pre-costed, as Labour says predetermining figures for individual claims would undermine the bargaining process.

The Greens have committed to restoring the pre-2025 framework, with around $1.1b a year set aside to settle the care workers' claim by legislation if required.

National, ACT and New Zealand First

National's coalition government enacted the 2025 changes and shows no sign of reversing course.

ACT has promised to end compulsory employer collection of union fees, making payroll deductions voluntary.

What this means for employers

Employers in care and support work should keep an eye on this, as a Labour or Labour-Greens government could restore the pay equity framework within 100 days.  Any employers with claims that were extinguished by the 2025 amendments would also likely become subject to those claims once more.

Health and safety

Health and safety law is in flux heading into the election.  The Health and Safety at Work Amendment Act 2026 (the Amendment Act), received Royal Assent on 9 July 2026, but its commencement was pushed back from 1 November 2026 to 1 April 2027 as a concession to New Zealand First.

What the Amendment Act changes

The Amendment Act refocuses the 2015 Act around managing "critical risk" (a newly defined term, along with "small PCBU"), redefines WorkSafe's objective and rearranges its functions around critical risks, guidance and codes of practice (an "educate first" approach, with prosecution as a last resort), and creates a safe harbour for compliance with an approved code of practice.

Election-time uncertainty

Labour has committed to repealing the Amendment Act if elected, and New Zealand First wants to revisit parts of it regardless of outcome, despite supporting the Bill through Parliament.  ACT, the reform's architect, would resist any repeal.  As commencement falls five months after the election, the regime's shape from April 2027 is unsettled.

What this means for employers

Businesses should keep preparing for the critical risk framework to commence on 1 April 2027 as the current legal position, while watching for a possible change in direction, including a full repeal.  We would not recommend delaying compliance work on the assumption the reform will not proceed.

Employment law

Beyond KiwiSaver and pay equity, National, ACT and Labour have each flagged further changes to core employment settings.

ACT: personal grievances, minimum wage and contracting

As part of a wider small business package, ACT proposes to:

  • Freeze the adult minimum wage (currently $23.95 an hour) for three years, and introduce a discounted training wage for under-20s (60% of the adult rate, down from 80%)

  • Shorten the time limit for lodging proceedings for personal grievances in the Employment Relations Authority to three months (save for sexual harassment, still up to three years)

  • Progress the Employment Relations (Termination of Employment by Agreement) Amendment Bill, a member's bill currently awaiting its second reading.  This bill would allow "protected" exit negotiations, letting an employer and employee agree to end the relationship, including a payment, without that conversation itself founding a grievance.

National and Labour: parental leave

National has proposed extending paid parental leave from 26 to 30 weeks over three years, with added flexibility in how it is taken.

Labour has proposed four weeks of paid partner's leave, able to be taken alongside or after the primary carer's leave.

General

This summary reflects the key policies announced as at the date of this update, which may change before or after the 7 November 2026 election and any coalition negotiations.  We will provide a further update once the outcome is known.

Please get in touch with a member of our employment team if you have questions about what these changes could mean for your organisation.

Co-authored by Tariel Lamb (Solicitor) and David Laxon (Solicitor).