Local employee
Write the agreement, tax code, KiwiSaver status and leave setup as one file.
New Zealand EOR Guide
Hiring in New Zealand: written agreements, PAYE and work visas
A New Zealand hire needs a written employment agreement, an Inland Revenue employer file, and a separate work-visa path when the worker is not already authorised. Holiday and KiwiSaver rules are statutory operating inputs, not informal benefits.
Employment system
What shapes a New Zealand hiring plan
AgreementGive every employee a written employment agreement
PayrollRegister, deduct PAYE and file on each payday
LeaveAnnual holidays and sick leave follow Holidays Act rules
VisaMany foreign hires need an accredited-employer work visa
These are planning inputs. Employee category, location, compensation, immigration status, collective terms and later rule changes can alter the required process.
Hiring decision
Finish the employment document and IRD file before the start date
Foreign hire
Confirm Accredited Employer Work Visa eligibility and the job-check before promising a date.
Existing NZ payroll
Keep payday filing, wage records and contribution changes on the same cutoff.
Country-specific workflow
The records and decisions that need separate review
Every employee needs a written employment agreement
Employment New Zealand states that every employee must have a written employment agreement. Capture duties, place of work, hours, pay, leave and notice so payroll and the visa file describe the same job.
Eligible employees become entitled to four weeks of annual holidays after 12 months of continuous employment, and eligible employees receive 10 days of paid sick leave each year. Model leave in payroll rather than as an informal manager practice. Employment New Zealand has also published leave-law changes taking effect in August 2028.
Primary reference: Employment New Zealand β employment agreements
PAYE, payday filing and KiwiSaver run through Inland Revenue
Register as an employer, collect the tax-code declaration, deduct PAYE and file employment information every time you pay staff. Inland Revenue requires full wage records for seven years.
KiwiSaver is a voluntary scheme with employer duties: check membership, auto-enrol eligible new staff, and make deductions and employer contributions each payday. Do not treat KiwiSaver as a universal social-security rate on every salary.
Primary reference: Inland Revenue β employing staff
Work authorisation is a gated immigration process
The Accredited Employer Work Visa requires a job offer from an accredited employer, an approved job check and a written employment agreement that meets immigration and employment-law rules. The visa is tied to that employer, role and location.
A visit or visitor status is not permission to work. Confirm accreditation, the job check and the visa conditions before writing an unconditional start date.
Primary reference: Immigration New Zealand β Accredited Employer Work Visa
Control points
What to catch before onboarding
Each item can change the budget, start date or employing route.
Starting work on an unsigned or incomplete employment agreement
Missing payday filing because the team only runs a monthly close
Budgeting KiwiSaver as if every employee contributed at the same rate
Issuing an offer before employer accreditation and the job check are in place
Primary sources
Official references for New Zealand
Open the current authority guidance before making a final employment, payroll, tax or immigration decision.
- Employment New Zealand β employment agreements
- Inland Revenue β employing staff
- Immigration New Zealand β Accredited Employer Work Visa
Reference links checked: 30 September 2026. General operational information; confirm the current requirements for the worker and engagement.
Plan the hire
Review the New Zealand case before the offer goes out.
Share the work location, role, compensation, worker status, target date and any immigration dependency. We will identify the employing path and open verification items.