If you decide when, where and how people who work for you do their work, then you're an employer who pays salary or wages. You need to register as an employer.
As an employer, you're responsible for deducting income tax from your employee's salary, wages or schedular payments. You may also need to deduct KiwiSaver, student loan or child support from your employee's payments. You must keep full and accurate wage records for 7 years.
If you pay contractors or domestic workers, or you’re a domestic worker, New Zealand-based representative of an overseas company, or a US Antarctic program worker, answer the 'Am I am employer?' questions below to find out what to do.
Last updated:
20 Dec 2024