继前两周我们讨论的关于KiwiSaver opt-out的话题之后，会计行陆续收到来自很多有意退出KiwiSaver的读者朋友的反馈，其中也包括一部分已经成功退出KiwiSaver的朋友。我们采用其中一个成功退出的案例做一个说明，希望未来有意退出KiwiSaver的民众可以对opt-out的整个程序有个全面的了解。
前几期的文章已经对opt-out的申请有了详尽的描述，笔者不再赘述，详细请参考前期文章或登录我们的网站。这一期笔者将对Opt-out之后IRD的反馈情况做一个大致的说明。
当opt-out申请得到税务局的认可之后，税务局会寄回两封信来确认你已经opt-out成功。其中一封是给雇员个人，信的标题是“opt out from KiwiSaver confirmed”，正文如下：
“ Re: **** LTD
We have accepted your request to opt out of KiwiSaver as at 1st April 2008. We have notified your above employer that they should not make any KiwiSaver deductions form you salary or wages.
Keep this letter as your may need to show it to your above employer as confirmation that you have opted out of KiwiSaver. Please not that this opt out only relates to the above employer- it does not apply to any other new employment.
If deduction have been made from your salary or wages and forwarded to us by your employer, we will refund these. Please call 0800 549 472 to provide your bank account details……..”
根据这封信的原文，有两点需要引起重视，第一，尽管国税局已经确认了你已经opt-out成功，但是这仅仅意味着你在当下的雇佣时段内退出了KiwiSaver，一旦你换了新的工作，产生了新的雇佣关系，你又将被再次自动纳入KiwiSaver计划进而需再次opt-out。第二，如果在opt-out之前，你的雇主已经为你扣除工资并且上交国税局，那么请务必拨打信件原文中的电话，把你的银行帐号等详细资料告知国税局，国税局会通过转账的方式来退回你当初被扣除的工资。
另外一封信是给你的雇主，标题是“Cease KiwiSaver employee deductions”用来通知你的雇主，此雇员已经退出KiwiSaver计划，所以雇主必须停止对这位雇员扣薪。正文如下：
“**** request to opt out of KiwiSaver as at 1st April 2008 has been accepted.
Please do not make any further KiwiSaver deductions from their salary or wages.
If you have already started making KiwiSaver deductions you must stop from the next payment of their salary or wages that you calculate. If you are holding any KiwiSaver deductions and have not yet paid these to Inland Revenue you may refund this money directly to your employee.
Any employee deductions you have paid to Inland Revenue will be refunded directly to your employee.
Any employer contributions you have made to Inland Revenue will be credited to your account…”
如果你是一位雇主，那么请注意信件中提到的两点要求，第一，从现在起停止对这位雇员进行扣薪，如果在这之前已经有扣薪的行为，那么务必在下一次发工资开始停止扣薪的行动。第二，如果你已经扣除了这位雇员的薪水却还未交给国税局，那么请直接交还给雇员，而对于已经交给国税局的那部分薪水，会由国税局直接退还给雇员。最后要注意的一点是，你对雇员“奉献”的薪资也会有国税局直接打回你的帐户。
总体来说，从这次opt-out成功案例的反馈来看，国税局对于雇员的opt-out还是带有微妙的限制，一旦雇员产生新的雇佣关系就必须重复进行opt-out的工作，如果疏忽就又会被国税局纳入KiwiSaver计划。不过从另一方面来说，如果雇员换新工作时改变主意而想重新加入计划，便是不再需要提交申请了。
