Looking to hire in New Zealand

In New Zealand, the reference annual minimum wage in this guide is NZD 48880. Typical employer on‑costs are illustrated by a headline rate of 4.23%, while employees see indicative statutory deductions around 4.67% in addition to income tax. Personal income tax is progressive, with headline rates ranging from 10.5–39%. Both employers and employees may also contribute to KiwiSaver and accident compensation levies as part of the overall cost of employment.

We can help you get a new employee started in New Zealand fast. The minimum onboarding time we need is only 48 hours. Our team ensures fast, compliant employee onboarding and payroll processing. The onboarding timeline starts once the employee submits all required information via the NEO platform.

In New Zealand, payroll costs include employer contributions such as accident compensation levies, KiwiSaver contributions, and WorkSafer levies, alongside employee deductions for KiwiSaver and the ACC earners’ levy. The indicative overall employer burden is reflected in a headline rate of 4.23%, while employee statutory deductions are illustrated by a headline rate of 4.67%, both sitting on top of income tax withholding.

Standard full-time working hours in New Zealand are typically based on a five-day Monday to Friday schedule. The reference pattern below reflects a common arrangement used in employment agreements.

New Zealand employers typically provide separate entitlements for general paid time off and for sick leave. Policies may include rules on annual accrual, carryover, and when a medical certificate is required.

New Zealand observes a mix of national, cultural, and seasonal public holidays. The dates below apply for 2026 and should be factored into workforce planning and holiday scheduling.

Employees must submit expenses within 60 days of the expense date or within 30 days after a business trip ends, whichever is later. Prior-year expenses are not accepted after February 1 of the following year, and reimbursements that meet the documentation rules and limits are not taxable; missing documentation can make a reimbursement taxable.

Some lower-value expenses can be supported by a bank statement alone, but higher amounts require more detailed tax invoices or receipts. For expenses from NZ$200 to NZ$1,000, the documentation must show the vendor’s GST ID and the GST amount; over NZ$1,000 it must also include the employee’s name and at least one identifier such as address, phone number, or email.

In New Zealand, allowances are one-off or recurring benefits that employers may choose to offer, but they cannot be grossed up to guarantee a specific net amount to employees. The examples below are all discretionary, may be offered to selected employees only, and are treated as taxable income; detailed guidance and any exemptions are set out by Inland Revenue and in the IR335 Employer’s Guide.

New Zealand employment agreements commonly specify both a minimum notice period and any initial probationary period. These terms set expectations for how much notice must be given and how long the probation can last.