Find out whether you're an employer

It's important you know whether the people who work for you are your employees or whether they're self-employed, because this will determine whether you need to register as an employer and make deductions.

Deductions can include pay-as-you-earn (PAYE), student loan, child support, KiwiSaver and employer's superannuation contribution tax (ESCT).

It is important to note that a person can be self-employed in one job and still work for someone else as an employee.

The types of workers you may have, and what you have to do for each type of worker are:

  • Employees:
    • register as an employer
    • make deductions
    • keep records.
  • Contractors receiving schedular payments:
    • register as an employer
    • make deductions
    • keep records.
  • Self-employed contractors:
    • keep records.
  • Employees
  • Contractors receiving schedular payments
  • Self-employed contractors
  • How to deal with other payments