Category: Management & HR

Employment Leave Act 2026: employer guide to the 2028 changes

New Zealand’s Holidays Act 2003 is being replaced by the Employment Leave Act 2026, with most of the new rules coming into force on 6 August 2028. The changes are intended to make leave easier to calculate, record and understand. [read more...]

How to protect your small business or charity against fraud

It seems there is barely a month that goes by without another story appearing in the news about an employee who has stolen thousands, sometimes hundreds of thousands, of dollars from their employer. The reality is that most fraud does [read more...]

Contractors vs employees: Key considerations and calculations

With the news in the Budget 2025 that KiwiSaver employer contribution rates are to be increased to 4% from 1 April 2026, it’s worthwhile considering how this impacts an equivalent salary calculation for comparing employees with contractors. While contractors can offer flexibility, [read more...]

Cross-border and remote workers tax changes

The way people work has transformed due to the Covid-19 pandemic, leading to an increase in remote work, including cross-border arrangements. This shift benefits employers by expanding the talent pool and employees by offering a better work-life balance, eliminating long [read more...]

What is a fractional accounting team?

A fractional accounting team or fractional accountant, is a finance department or professional that works on a part-time, retainer, or contract basis. They bring the experience and expertise of a high-level accounting team to your business – without the cost [read more...]

Contractor vs employee: employment and tax implications

Depending on the nature of your business, you may have workers who are employees or contractors, or you may have both. Each has their merits, but it’s important to review which are which in order to meet your tax obligations. [read more...]

Guide to end of financial year payroll for 2023

This content was originally created by Smartly Payroll. The end of financial year (EOFY) is an important time to be on top of all things payroll, and we know it can be a stressful time for Kiwi business owners. To [read more...]

Guide to Agreed Upon Procedures

What are “Agreed Upon Procedures” and can they be useful for your business, community organisation or body corporate? What are Agreed Upon Procedures? Agreed Upon Procedures (AUPs) are a type of an engagement where a practitioner is hired to test [read more...]

Companies Office annual return requirements: more than you may think

You’d be forgiven for believing you had met your Companies Office requirements when you file your annual return every year. The fact is, that updating the names and address of any shareholder or directors for your company does not fulfil [read more...]

End of financial year check up for your business

With financial year end coming up soon, now is a good time to tidy up the books and review. But it shouldn’t just be about the numbers, it’s also a good time for a mental health check-in for staff and [read more...]