Section 110A — Employment Relations Act 2000: Membership of KiwiSaver scheme or complying superannuation fund

110A Membership of KiwiSaver scheme or complying superannuation fund (1) For the purposes of section 103(1)(h) , an employee's employment is adversely affected if— (a) the employee is a member of a KiwiSaver scheme within the meaning of section 4 of the KiwiSaver Act 2006 or a complying superannuation fund within the meaning of section YA 1 of the Income Tax Act 2007; and (b) the employee's employer refuses or omits to offer or afford to that employee the same terms of employment, conditions of work, fringe benefits, or opportunities for training, promotion, and transfer as are made available for other employees of the same or substantially similar qualifications, experience, or skills ( comparable employees ) employed in the same or substantially similar circumstances; and (c) the reason (wholly or in part) for the employer doing any of those things is that the employee is a member of a KiwiSaver scheme or a complying superannuation fund. (2) Without limiting subsection (1), an employee's employment is adversely affected if— (a) the employee's salary or wages are less than the salary or wages of other comparable employees employed by the employee's employer; and (b) the reason (wholly or in part) for the situation described in paragraph (a) is that the employer has taken into account the compulsory contributions (within the meaning of section 101B(6) of the KiwiSaver Act 2006) the employer is required to make in relation to the employee. (3) To avoid doubt, for the purposes of subsection (2)(a), an employee's salary or wages— (a) do not include any amount that recognises (wholly or in part) compulsory contributions (within the meaning of section 101B(6) of the KiwiSaver Act 2006) made by the employer in relation to the employee; but (b) do include deductions made by an employer on behalf of the employee, being the employee's contributions to a KiwiSaver scheme or a complying superannuation fund. Section 110A: inserted, on 10 September 2008, by section 8 of the Employment Relations (Breaks, Infant Feeding, and Other Matters) Amendment Act 2008 (2008 No 58).