Income Tax
In New Zealand your employer must take responsibility for making deductions from your earnings and paying these deductions to the Inland Revenue Department (IRD). Deductions include PAYE (pay as you earn) income tax as well as worker levy. Deductions can also include other amounts, such as student loan repayments or superannuation payments.
- Money and Tax - Personal Income Tax
- Inland Revenue Department website
- Deductions - Department of Labour website
Leave Entitlement
The main leave entitlements that employers must provide to all employees include:
- Annual leave Four weeks paid annual leave after 12 months in the job. Annual holiday leave - Department of Labour website
- Paid public holidays Eleven paid public holidays per year, when these fall on days of the week when an employee would normally work. Public holiday entitlements - Department of Labour website NZ public holidays 2006 to 2009 - Department of Labour website
- Sick leave After six months’ employment, five days of sick leave for the next year. Sick leave - Department of Labour website
- Bereavement leave This is three days on the death of a close family member or one day for another person where your employer agrees. Bereavement leave - Department of Labour website
- Parental leave In certain circumstances, parents of newborn babies or newly adopted children under six are entitled to paid parental leave. The rules around parental leave are currently under review, so check the Department of Labour website for up-to-date information. Parental leave - Department of Labour website
Employment Relations Act
Once you find a job, you will be offered an employment agreement. All employers must offer their workers either an individual or a collective employment agreement written in plain language. This agreement must be in accordance with the Employment Relations Act (2000), which sets out the rules for relations between employers and employees.
Collective agreements are generally for workers who belong to unions, although a union member can have an individual employment agreement with their employer.
Employment agreements - Immigration New Zealand website
Unions
Anyone already belonging to a union or wanting to join a union generally signs a collective employment agreement. This agreement is agreed upon between the union and the employer. Individuals are free to negotiate extra conditions with the employer.
Employers should advise their employees what union options are available. If there is no option available, then the employee can contact the Council of Trade Unions, which can help people to find a union.
NZ Council of Trade Unions website
Workplace Health & Safety
The Department of Labour is responsible for setting occupational health and safety standards in the workplace. By law, businesses must ensure that their workplaces are safe and healthy environments in accordance with the standards established under the Health and Safety in Employment Act 1992.
If someone identifies a threat in the workplace that could result in serious harm, they should first speak to their employer, or to their on-site health and safety officer (if the workplace has one). If the worker is dissatisfied with the response, they should contact the Department of Labour on 0800 20 90 20 during business hours and ask to speak to a health and safety officer. The Department of Labour manages health and safety in the workplace.
