Setting up PAYE for your first employee in New Zealand

Before paying wages, register as an employer with Inland Revenue and choose payday filing. Each pay run reports earnings, tax and KiwiSaver to IRD electronically.

Minimum wage, holiday pay accrual, parental leave and trial period rules sit under the Employment Relations Act — MBIE Labour Inspectorate enforces them. Immigration visa conditions add another layer if the worker is on an AEWV.

Contractors vs employees is a frequent dispute. If you control hours, tools and method, they may legally be employees regardless of the contract label.

regulation.nz maps all 321 NZ regulatory bodies in one place. A $8.99 AI consultation identifies every regulator you need, the order to apply, fees and timelines — then prepares applications for checkout. OIA requests, complaints and appeals are always free.