Employer of Record in New Zealand: 19 Providers Compared (2026)

Employing someone in New Zealand: key facts

Rules are national: New Zealand has no regional minimum wage or payroll tax. All money is NZD, and the tax year runs 1 April to 31 March.

Minimum wage

Most office or IT employees are paid well above the minimum, so the employment agreement is the real floor.

Employer contributions

• No payroll tax and no employer social-security tax. Total statutory on-cost for an IT employee: about 3.6% of gross salary.
• The ACC rate depends on the classification unit. An EOR classified under another unit, for example labour supply (unit 78620, NZD 0.15 plus 0.08), pays more (acc.co.nz, checked 2026-10-29).

Working hours and overtime

• No statutory maximum or standard weekly hours found in the sources we read; the employment agreement must state the agreed hours. Zero-hours contracts are not allowed: an availability clause needs guaranteed hours (employment.govt.nz, checked 2026-10-29).
• No statutory overtime premium. Overtime hours must be paid at least at the minimum wage; a higher rate is a matter for the agreement (employment.govt.nz, checked 2026-10-29).

Annual leave and public holidays

• Annual leave: 4 weeks of paid holidays after 12 months of continuous employment. The Holidays Act 2003 applies until the Employment Leave Act 2026 starts on 2028-08-06 (employment.govt.nz, checked 2026-10-29).
• Sick leave: 10 days a year after 6 months of continuous employment, usable for the employee, a partner, children or other dependants (employment.govt.nz, checked 2026-10-29).
• Public holidays: 11 national holidays in 2026 (including Waitangi Day, Matariki on 2026-07-10 and Anzac Day) plus one regional anniversary day. Work on a public holiday that would otherwise be a working day earns at least time-and-a-half and an alternative holiday (employment.govt.nz, checked 2026-10-29).

Probation

• A trial period of up to 90 calendar days, agreed in writing before the employee starts work, for someone not previously employed by that employer (employment.govt.nz, checked 2026-10-29).
• During it the employer can dismiss and the employee cannot raise a personal grievance for unjustified dismissal; other grounds, such as discrimination, remain.
• A probationary period, which keeps grievance rights, is a separate option.

Notice and severance

• Notice: no statutory minimum. The period in the employment agreement applies, or a reasonable period if none is stated.
• Severance: no statutory redundancy pay. Compensation is due only if the agreement, a workplace policy or an agreement with the employee provides for it (employment.govt.nz, checked 2026-10-29).

13th salary and bonuses

• Not mandatory: a 13th-month payment is not among the statutory minimum entitlements Employment New Zealand lists, so any bonus is contractual (employment.govt.nz, checked 2026-10-29).

Mandatory benefits

• KiwiSaver employer contribution of 3.5%. New employees are auto-enrolled and can opt out (ird.govt.nz, checked 2026-10-29).
• ACC covers accident injuries: the employer pays the Work levy, and the employee pays the Earners’ levy of 1.75% through PAYE, up to NZD 156,641 of earnings.

Work permits

• A person without New Zealand residence or citizenship needs a work visa. The main route is the Accredited Employer Work Visa (AEWV), which needs an accredited employer holding an NZBN, a Job Check and the visa (immigration.govt.nz, checked 2026-10-29).
• Labour hire firms use a separate triangular accreditation, with a 12-month placement history and 15% of placed staff being citizens or residents. That condition comes from an older page, so treat it as indicative.
• Whether an EOR can sponsor an AEWV for a client’s worker was not confirmed.

Currency and payroll

• Currency is the New Zealand dollar (NZD) (ird.govt.nz, checked 2026-10-29).
• The agreement must state how and when pay is made, for example by direct credit; we found no statutory pay frequency.

Is Employer of Record legal in New Zealand?

Allowed. In the sources we reviewed, no New Zealand statute licenses, limits or bans an employer of record, and no labour hire licensing scheme was found. MBIE’s current list of licensing schemes does not include labour hire, although a consultation coversheet had proposed one (mbie.govt.nz, checked 2026-10-29). An EOR that is the real employer must meet the Employment Relations Act, the Holidays Act, KiwiSaver, ACC and PAYE. The client is not outside the law.

• Triangular employment. Since the 2019 amendments, an employee can bring a personal grievance against the employer, and either party can apply to join a “controlling third party”, someone who controls or directs the work, if its actions caused or contributed to the grievance. Remedies are then split by each party’s contribution (legislation.govt.nz, checked 2026-10-29).
• Gateway test, in force 2026-02-21. A worker is a specified contractor if all five criteria are met. Employees earning NZD 200,000 or more under new agreements cannot raise an unjustified-dismissal grievance, with the threshold adjusted annually from 2027-07-01, and remedies are reduced where the employee contributed to the grievance (employment.govt.nz, checked 2026-10-29).
• Health and safety. Under section 34 of the Health and Safety at Work Act 2015, businesses with overlapping duties, including labour hire and contracting chains, must consult, co-operate and co-ordinate. A duty cannot be contracted out of (worksafe.govt.nz, checked 2026-10-29).

Risks for you as the client:

• You can be joined to an employee’s personal grievance as a controlling third party and ordered to pay a share of the remedies if your actions contributed (legislation.govt.nz, checked 2026-10-29).
• You share health and safety duties for the worker you direct, even where the EOR is the employer; WorkSafe states a business cannot contract out of its duties (worksafe.govt.nz, checked 2026-10-29).
• Treating a person as a contractor to avoid employment rights: a worker who does not meet all five gateway criteria can still claim employee status (employment.govt.nz, checked 2026-10-29). See contractor misclassification and co-employment.

Who actually employs your hire in New Zealand

We searched the New Zealand Companies Office register by name for each of the 19 providers on 2026-10-29 and read the shareholder section of each company found. A register record shows the company and its owner, not which group entity signs your hire’s contract. A name not found is a limit of a name search, not a finding of non-compliance.

All checked 2026-10-29; register at app.companiesoffice.govt.nz. Prices marked global are list prices from the provider’s pricing page, not New Zealand quotes.

Eight providers do not say who employs your hire in New Zealand and one names a partner. Before signing, ask for the legal name and NZBN of the entity that will sign the contract, and whether it is the same company that holds any immigration accreditation your hire needs.

How to choose an EOR in New Zealand

Want the entity on a public register? Skuad, Playroll, Rise, Multiplier, G-P, Deel, Remote, Oyster, Pebl and Safeguard Global each have a company on the Companies Office register. For Remote and Safeguard Global the group link rests on the holding company’s name; G-P is an Australian company registered in New Zealand rather than a separate New Zealand company.

Weighing price against fee clarity? Only Skuad’s New Zealand page shows a price for the country, $349/month promotional with a volume-dependent discount. G-P quotes a flat USD 599/month, which is a global fee. Pebl and Safeguard Global publish no price. Other prices are global lists.

Does your hire need a work visa? Do not assume any provider here can sponsor for you. Only an accredited New Zealand business can hold the AEWV accreditation, and we could not confirm that an EOR can sponsor a client’s worker. Ask the provider in writing, and take immigration advice before the hire starts.

How fast do you need to start? Vendor claims: Multiplier 24 to 72 hours, Playroll 1-5 days, Remote People 1-2 weeks.

What it costs to employ someone in New Zealand through an EOR

The EOR is the employer, so it pays statutory employer cost on top of salary. The figures below cover KiwiSaver at 3.5% and ACC levies for an IT role (classification unit 78340), with employer superannuation contribution tax paid out of the KiwiSaver amount, so it adds nothing. The two salaries are roughly USD 50,000 and USD 100,000 at 1 USD = 1.7815 NZD, an ECB cross rate for 2026-10-28 (ecb.europa.eu, checked 2026-10-29).

Not included: workers’ compensation beyond the ACC levies, holiday pay accrual, GST on the levies and the EOR’s fee. An EOR classified under another ACC unit, such as labour supply (NZD 0.15 plus 0.08 per NZD 100), would pay a higher Work levy.

The KiwiSaver cost on the same NZD 89,000 salary was NZD 2,670 until 2026-03-31 and is NZD 3,115 now, 16.7% more.

The EOR’s own fee comes on top. The 19 providers list $99 to $699 per employee per month, mostly as global list prices. Only Skuad’s New Zealand page shows a country price, $349/month promotional (listed at $499, with discounts depending on hiring volume). G-P quotes a flat USD 599/month, a global fee. Remote People’s New Zealand page cites a market range of $300-600 per month, not its own quote.

Hidden costs: no provider in our set publishes a setup fee, deposit, minimum term or termination fee for New Zealand. Multiplier’s page says “a flat monthly fee with no hidden charges”. Where a field is blank, treat it as unpublished, not zero.

When you don’t need an EOR

• A genuinely independent contractor. A person who works for several clients on their own terms and meets all five gateway criteria is a contractor. Relabelling an employee-like role is the problem described in contractor misclassification. See hiring contractors in New Zealand and paying contractors in New Zealand.
• Your own New Zealand entity. The route when your hire needs an AEWV, since the accredited employer must be a New Zealand business holding an NZBN (immigration.govt.nz, checked 2026-10-29). Multiplier estimates NZD 8,000-25,000 and 2-4 months to set up a New Zealand company, and Playroll 2-4 weeks for entity setup; both are vendor figures. We did not confirm whether an overseas client can obtain accreditation.

Our EOR overview, the Employer of Record glossary entry and EOR vs PEO cover the model itself.

What changed in 2026

• 2026-02-21: the Employment Relations Amendment Act 2026 is in force. A gateway test recognises a specified contractor if five criteria are met; employees earning NZD 200,000 or more under new agreements cannot raise an unjustified-dismissal grievance; remedies are reduced where the employee contributed. The threshold is adjusted annually from 2027-07-01 (employment.govt.nz, checked 2026-10-29).
• 2026-04-01: the adult minimum wage rises to NZD 23.95/hour (from NZD 23.50), and the starting-out and training rate is NZD 19.16 (mbie.govt.nz, checked 2026-10-29).
• 2026-04-01: the compulsory KiwiSaver employer contribution rises from 3% to 3.5%; employer contributions start for eligible 16- and 17-year-olds; 4% is scheduled for 2028-04-01 (ird.govt.nz, checked 2026-10-29).
• 2026-04-01: the ACC Earners’ levy rises to 1.75% (from 1.67%), with maximum liable earnings of NZD 156,641; the 2027-28 rate is set at 1.83% with a maximum of NZD 160,244 (ird.govt.nz, checked 2026-10-29).
• 2026-05-01: Privacy Act information privacy principle 3A comes into force, a notification duty for personal information collected indirectly (justice.govt.nz, checked 2026-10-29).
• 2026-08-06: the Employment Leave Act 2026 receives Royal assent. It replaces the Holidays Act 2003 on 2028-08-06 with hours-based leave accrual; the Holidays Act applies until then (employment.govt.nz, checked 2026-10-29).

Numbers vendors haven’t updated

• Minimum wage. The adult minimum wage has been NZD 23.95/hour since 2026-04-01 (mbie.govt.nz, checked 2026-10-29). Papaya Global’s New Zealand page shows NZD 23.15, the 2024 rate, and Boundless’s guide shows NZ$23.50, the rate until 2026-03-31.
• KiwiSaver. The employer rate has been 3.5% since 2026-04-01. RemotePass’s country guide shows a 3% pension fund contribution, the earlier rate.
• Parental leave payment. Oyster’s New Zealand guide quotes a weekly parental payment marked “current as of June 2022”. We did not verify the current figure.

How we built this page

Data was collected and checked on 2026-10-29 against New Zealand government sources (Employment New Zealand, MBIE, Inland Revenue, ACC, Immigration New Zealand, legislation.govt.nz) and, for the exchange rate, the ECB. Provider entities were checked against the New Zealand Companies Office register where it opened, by name, and otherwise rest on each provider’s own statements. Four providers are left out because we could not confirm they offer EOR in New Zealand: Rippling, Boundless, Kleos and Remozo. Providers are ordered with confirmed own entities first, then partners, then those that do not disclose, and nobody pays for placement on this page.