Foreign nationals intending to work in New Zealand generally require a valid work visa. Common categories include Accredited Employer Work Visas (AEWV), Skilled Migrant pathways, and sector-specific visas. Employers hiring foreign workers must often be accredited and demonstrate compliance with immigration and employment regulations.

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Work visas are generally tied to the sponsoring employer and occupation. Employers are responsible for ensuring employees maintain valid work authorization throughout employment.

Employers must register with the New Zealand Inland Revenue Department (IRD) before hiring staff. Payroll may be processed weekly, fortnightly, or monthly, although fortnightly payroll is particularly common.

• Deductions: PAYE income tax, KiwiSaver contributions, student loan repayments, child support deductions, and other approved deductions.
• Employer Contributions: KiwiSaver employer contributions are generally a minimum of 3% of gross earnings for enrolled employees.

• Contract Types: Permanent, fixed-term, casual, and part-time employment arrangements are permitted. Written employment agreements are mandatory.
• Probation Period: Probationary periods commonly range from three to six months. Small employers may use statutory trial periods where applicable.
• Working Hours: The standard workweek is generally 40 hours, although flexible arrangements are common.
• Overtime: There is no statutory overtime rate requirement, but compensation arrangements must be specified in the employment agreement.
• Termination: Termination must follow a fair process and valid reason. New Zealand employment law places significant emphasis on procedural fairness.
• Notice Periods: Determined by the employment agreement, commonly ranging from two to eight weeks.
• Severance: There is generally no statutory severance entitlement unless provided by contract or collective agreement.

• Annual Leave: Employees are entitled to at least four weeks of paid annual leave after 12 months of continuous employment.
• Sick Leave: Employees are entitled to 10 days of paid sick leave annually after meeting eligibility requirements.
• Parental Leave: Eligible employees may access up to 26 weeks of government-funded parental leave.
• Paternity Leave: Partners may qualify for unpaid partner leave under parental leave legislation.
• Public Holidays: Employees are entitled to 12 paid public holidays per year if the day would otherwise be a working day.
• KiwiSaver: A voluntary retirement savings scheme with mandatory employer contributions for enrolled employees.

• Tax Residency: Individuals are generally considered tax residents if they have a permanent place of abode in New Zealand or are present for more than 183 days within a 12-month period.
• Non-Residents: Taxed only on New Zealand-sourced income.
• Tax Year: April 1 – March 31.
• System: Progressive personal income tax system.
• Double Taxation Treaties: New Zealand maintains an extensive network of double taxation agreements.