New Zealand


See below

$15.75 per hour

See conditions below

Weekly, fortnightly or monthly

Employment & Payroll

You must have a written employment agreement (also known as an employment contract) for all employees — though you don’t need them for contractors or unpaid interns or volunteers

Pay periods can be either weekly, fortnightly or monthly

Minimum Wage

Effective 1st April 2017 the minimum wage is $15.75 per hour or $630 per week (based on a 40 hour week)

    HR & Labour

    Employment agreements must fix the maximum number of hours to be worked by the employee at not more than 40 hours per week (not including overtime) unless the employer and employee agree otherwise. If the maximum number of hours (not including overtime) are less than 40, the employer and employee must try to fix the hours so they are worked on no more than five days of the week.


    Resident visas generally allow you to live and work in New Zealand indefinitely and access most publicly funded services. The Skilled Migrant Category uses a points system based on factors such as age, work experience, your qualifications, and an offer of skilled employment to determine eligibility.

    Superannuation Fund

    KiwiSaver is a voluntary, work-based savings initiative to help employees with their long-term saving for retirement. Contributions are deducted from the employee pay at the rate of either 3%, 4% or 8% (employee chooses the rate) and invested in a KiwiSaver scheme. Employers are required to contribute to the employee’s KiwiSaver account or complying fund at 3% of their gross salary or wage.

    Leave Entitlements

    1. Annual Leave
      All employees are entitled to at least four weeks’ paid holidays a year. Employees get their annual holiday entitlements on their first and subsequent anniversaries after starting work. Some agreements may provide for one or more “additional” weeks of holidays on top of the statutory entitlement. Annual holidays can be taken at any time agreed between the employer and the employee. Employees must be given the opportunity to take at least two of the four weeks’ holidays continuously, if they wish to do so.
    2. Personal Leave
      For most employees, there is a minimum provision of five days’ paid sick leave a year after the first six months of continuous employment and an additional five days’ sick leave after each subsequent 12-month period. Exceptions are covered under “The effect of various work patterns”. Sick leave can be used when an employee is sick or injured, or when the employee’s spouse or partner or a person who depends on the employee for care (such as a child or elderly parent) is sick or injured. At any time when the employee does not have a sick leave entitlement (including during the first six months of employment), the employer and employee can agree to the employee anticipating the sick leave entitlement. In this case, any sick leave taken can be deducted from the next entitlement that arises.
    3. Parental Leave
      Employees may be able to take leave from work to care for their new child. To take parental leave they must meet either the six or twelve month criteria.


      The most common reasons employment ends are:

      • Resignation
      • Redundancy
      • Termination or Dismissal

      You must give notice to an employee when ending their employment and pay out their leave entitlements, outstanding wages , redundancy pay.

      Fiscal Year

      The New Zealand Government’s fiscal and financial reporting year begins on 1 July and concludes on 30 June of the following year and applies to the budget. The company and personal financial year begins on 1 April and finishes on 31 March and applies to company and personal income tax.

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