2023 April Tax Changes

Not many changes this year and no change to the Holidays Act which is a blessing in my view as the proposed changes would do nothing to make the Legislation easier to comply with. ACC Earner LEVY Rate The ACC Earners Levy Rate has increased from $1.46 to $1.53. ACC Earner LEVY Threshold The maximum […]

Uber drivers – the latest decision in the contractor or employee debate

The Employment Court has ruled that four Uber drivers, who worked in both the ride sharing and the meal delivery services, were employees rather than independent contractors (E Tū Incorporated & another v Rasier Operations BV & others [2022] NZEmpC 192). This will have significant implications for minimum wage, holidays, sick leave, and other entitlements […]

Govt’s proposed Income Insurance Scheme – yet another business cost or a sensible solution?

The Government’s proposed New Zealand Income Insurance Scheme (IIS) has been thrust into the media spotlight, and if the scheme proceeds in its current form there will be significant impacts on the employment law landscape. The idea: Ministers say the proposed IIS fills a gaping hole in New Zealand’s social insurance space, contrasted with the Opposition’s […]

Tax Changes to take effect from April 1st, 2022

The following are the changes taking place from April 1st, 2022.  These will kick in on the first pay ‘paid’ in April. ACC EARNER LEVY – The ACC Earner (employee) Levy Rate increases from $1.39 to $1.46 per $100 of earnings.  Employees will see a small increase in their taxes and a small decrease in […]

Everyday payroll questions, how many can you answer?

Can an employer decide not to provide the opportunity to cash up Annual Leave to employees? If an employee has annual, sick and alternative leave on Termination, which one(s) must be paid out? Do you have to pay an employee if they are on Jury Service? What period of gross earnings is the ‘extra pay’ […]

Common Immigration questions

The following is an article produced by Duncan Cotterill.  The original post can be found HERE. Immigration law FAQs Wednesday, September 8, 2021 Our immigration team has compiled a selection of frequently asked questions and answers, which may be useful for businesses with immigration questions. These are hypothetical scenarios, and the advice is, of course, […]