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New Zealand × Employment, Payroll & Mobility
Hiring, paying and moving people across borders. In New Zealand, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Auckland · Wednesday 4 November
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What the rules say in New Zealand
From the New Zealand market guide: the points that matter most for employment, payroll & mobility, each with the source it was checked against.
Essentials guide · Source-checked research55% of statements checked against a source19 checked against an official source13 checked against a secondary sourceChecked 2026-10-199 held back until checked against an official source8 topics include AI-written statements, not source-checkedNot yet professionally reviewed
Every employee must have a written employment agreement, and employees are entitled to at least four weeks' paid annual holidays after each 12 months' continuous employment.
The Employment Leave Act 2026 will replace the Holidays Act from 6 August 2028; until then the Holidays Act 2003 rules apply.Employment New Zealand (Ministry of Business, Innovation and Employment) · checked 2026-10-19Adult minimum wage rates are set by the government under the Minimum Wage Act 1983 and reviewed each year, with changes usually taking effect from 1 April.
The Minister must review minimum wage rates by 31 December each year under section 5 of the Minimum Wage Act 1983. From 1 April 2026 the adult minimum wage is NZD 23.95 an hour, and the starting-out and training rates are NZD 19.16 (80% of the adult rate).Ministry of Business, Innovation and Employment · checked 2026-10-19Employees can raise a personal grievance for unjustified dismissal, and since 23 December 2023 employers of any size may use a trial period of up to 90 days if it is agreed in writing before the employee starts work.
An employee dismissed under a valid trial period cannot bring a personal grievance for unjustified dismissal. Employment Relations Act 2000.Employment New Zealand (Ministry of Business, Innovation and Employment) · checked 2026-10-19Employers must contribute to KiwiSaver for employees who are members, at a default minimum rate of 3.5% of pay, rising to 4% from 1 April 2028.
Employees contribute at the same default minimum rate and can temporarily reduce to 3%. Employer contributions are subject to employer superannuation contribution tax.PwC Worldwide Tax Summaries · checked 2026-10-19The Health and Safety at Work Act 2015 places a primary duty of care on businesses (persons conducting a business or undertaking) and a due diligence duty on officers, enforced by WorkSafe.
AI-written, not source-checkedThe Protected Disclosures (Protection of Whistleblowers) Act 2022 protects employees and others who report serious wrongdoing.
Public sector organisations must have internal procedures.AI-written, not source-checkedRead the full guide: Employment, payroll and mobility
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