We made a business decision to leave the base salary as is, and increase the employer KS - effectively increasing the Fixed REM. However when we were going to leave the fixed REM as is, then we planned clear comms to the employees, documenting that we have to make the change but then we detailed the IRD's opt out option so they could stay at 3%. This made the change the employees choice rather then the business decreasing their pay. (Also ensure your employee agreements are legally solid on this matter).
