Employer of Record in New Zealand
Employ in New Zealand without an entity — 3.5% KiwiSaver, auto-enrolment, minimum wage and work permits handled by local specialists.
Why hire in New Zealand through an EOR
New Zealand’s employment costs are clean: 3.5% KiwiSaver employer contribution rising to 4% in 2028, no separate employer payroll tax, and a straightforward minimum wage. The system has moved complexity elsewhere — auto-enrolment and opt-out windows, contractor gateways, and the new Employment Leave Bill. Through an EOR, all of it is already running.
Hire in New Zealand without setting up an entity
New Zealand is one of the friendliest hiring markets in the Asia-Pacific region, but the regulatory landscape is tightening fast. The Employment Relations Amendment Act 2025 introduced a statutory contractor gateway test to reduce misclassification disputes. The proposed Employment Leave Bill would replace the Holidays Act with a new hours-based leave accrual model. KiwiSaver contributions are rising: 3.5% from 1 April 2026, moving to 4% from April 2028. Setting up a New Zealand company is fast but creates compliance obligations that linger even when plans change.
An Employer of Record removes the friction: TopSource employs your New Zealand hires, handles contractor classification under the new gateway rules, pays KiwiSaver correctly, and gives you no entity to unwind if things don’t work out. Hire with confidence, not complexity.
Calculate Your Employee Costs in New Zealand
Enter a gross salary to see the full monthly cost of a hire in New Zealand — 3.5% KiwiSaver, ACC levy and statutory leave included in your total spend per employee.
Employment Cost Calculator
*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertNew Zealand
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How EOR in New Zealand works: the process through TopSource
Employer Costs in New Zealand at a Glance
Employer Costs in New Zealand Explained
New Zealand employers contribute a minimum of 3.5% of gross pay to KiwiSaver for contributing employees, rising to 4% from April 2028. Employers also pay an industry-rated ACC Work levy; the 1.75% ACC Earners’ Levy is deducted from employees through PAYE, not paid by the employer. There is no separate employer payroll tax. The national adult minimum wage is NZD $23.95 per hour from 1 April 2026. Most hiring is straightforward, though the new contractor gateway rules and proposed leave-accrual changes are reshaping compliance. Here’s the breakdown.
EOR or entity setup: which one fits your New Zealand plan?
Registering a New Zealand company is fast and inexpensive, but it creates ongoing compliance obligations that don’t disappear when plans change. An EOR makes sense while you’re testing the market or building a first small team; setting up your own company usually makes sense once New Zealand headcount and permanence are certain.
Consider an EOR if you’re:
- Hiring your first one to five people in New Zealand
- Sponsoring workers who need work permits
- Still validating the market before committing to a company and ongoing compliance
- Working to a hiring deadline measured in weeks, not months
Why TopSource for Employing in New Zealand
TopSource for Employer of Record, global payroll or any other of our services represent a simpler, more reliable and transparent option.
We don’t hide fees or sneak price increases. We don’t lock you in for employees you don’t use. But we do give you a dedicated point of contact, available on the phone so you get answers fast — including on the questions New Zealand raises constantly, from contractor gateway testing to KiwiSaver auto-enrolment windows and the Holidays Act’s leave accrual rules. We blend HR advisory with in-market expertise, and we stay flexible around the needs of your business.
“Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.”
“Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.”
“TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.”
More than an Employer of Record.
Employer of Record services are only one way that we help you accelerate your global growth goals. From talent advisory to entity management, we give you the tools you need to research, enter and expand into your key markets.
Market Selection Advisory
Compare available talent, compensation, additional costs and regulations across different countries
Read more
Salary Benchmarking
Identify and prioritize markets for growth based on talent, cost & regulations
Read more
Global Skills Analysis
Map skill availability by region to align talent strategies with business goals..
Read more
Talent Acquisition
Find, hire & onboard the highly skilled team members you need in each locality.
Read more
Talent Strategy Optimization
Optimize your talent strategy to enable your organization to achieve it’s global ambitions.
Read more
Frequently asked questions
The base is gross salary plus 3.5% KiwiSaver paid by the employer (rising to 4% from April 2028), plus an industry-rated ACC Work levy (the 1.75% ACC Earners’ Levy is deducted from the employee through PAYE, not paid by the employer). No separate payroll tax. The minimum wage is NZD $23.95/hour. We quote the exact all-in cost per hire, including leave accrual and any visa-related costs, before you commit.
The Employment Relations Amendment Act 2025 (in force from February 2026) introduced a statutory test to determine if someone is a contractor or employee. Misclassification as a contractor when they are legally an employee attracts significant penalties. We apply the gateway test to every engagement to ensure correct classification from day one.
New employees aged 18–64 are automatically enrolled in KiwiSaver. They can opt out between their second and eighth week of employment. If they don’t opt out, they’re in. The employer contributes 3.5% of gross pay for all members (rising to 4% in April 2028), on top of wages.
Currently, statutory annual leave is four weeks. The Holidays Act regulates leave accrual, payment, and how public holidays interact with leave. The government is proposing to replace it with a new hours-based accrual model, though timing is not finalised. We track leave compliance under the current rules and will adapt if the law changes.
Yes. We manage work permit applications as the sponsoring employer, working within Immigration New Zealand’s accredited-employer system. Processing times vary by role and visa category. Specific industries and shortage areas qualify for streamlined pathways. We build realistic timelines into start dates.
EOR wins on speed and simplicity: employees working in days, no company setup, and no ongoing compliance machinery. Your own company wins on scale once headcount and permanence are certain. Many clients run both in sequence — EOR to enter, company once proven — and we transfer the team when the time comes.
Hire Anywhere with Our EOR Services
We help you legally employ and pay talent across 180+ countries—so you can scale faster.
