The network covers New Zealand within the Oceania region. Payslips there are drawn up in NZD, and dealings with a local firm are conducted in English and Maori.
The business centres where the network is looking for a correspondent as a priority are Auckland, Wellington, Christchurch, Hamilton.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In New Zealand, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
Ni la comptabilité ni la paie pour compte de tiers ne sont soumises à licence en Nouvelle-Zélande : il n'existe aucun monopole professionnel. Seuls les titres sont protégés par l'Institute of Chartered Accountants of New Zealand Act 1996. La sélection d'un partenaire repose donc sur l'appartenance volontaire à CA ANZ (avec Certificate of Public Practice) ou à CPA Australia, et sur l'assurance RC qui l'accompagne.
New Zealand has no social security in the continental sense. No compulsory contributory pension fund exists and no health contributions are levied: the public pension is tax funded, retirement saving runs through KiwiSaver alongside payroll, and the only genuine employer contribution is the levy paid to the Accident Compensation Corporation (ACC), which covers injury. A French company therefore finds payroll light on contributions but heavy on documentary duties.
Wages are settled in New Zealand dollars (NZD) and documents are drawn up in English, with te reo Māori also an official language. No social security convention can be relied on as in Europe: the questions to settle before a move are tax residence and KiwiSaver membership, not posting in the sense of the European regulations.
Neither accounting nor payroll is a regulated profession; only titles, including Chartered Accountant, are protected by statute. Payroll itself nonetheless carries an unusually demanding standard of record keeping.
Writing here is a substantive legal obligation rather than good practice: every employee must hold a written employment agreement containing prescribed clauses, and the employer keeps a signed copy. Drafting deserves real care, since it fixes any trial period and the treatment of hours.
The employer obtains an IRD number from Inland Revenue and registers for PAYE, the single mechanism through which salary tax, KiwiSaver deductions and student loan repayments all flow. The ACC levy is invoiced separately according to the activity declared.
Structure is settled ahead of all that. A New Zealand company must have at least one director resident in New Zealand, or in Australia and a director of an Australian company. This statutory condition governs continued registration. A foreign company may instead register as an employer without a subsidiary, but it will still have to operate withholding.
At each pay run the employer files payment details with Inland Revenue. It also maintains wage and holiday records, where the standard of accuracy expected is famously demanding. A visa carrying work rights is required for a foreign national, obtained before the start date.
Termination rests on a fair process, and it is the procedure rather than the reason that employment institutions scrutinise.
The network asks 10 documents of any firm wishing to represent it in New Zealand. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 10 documents, 4 are required of every applicant and 6 have a limited period of validity, the shortest being 3 months. 2 of these documents exist only in New Zealand and have no equivalent in the common core of the network.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Certificate of Incorporation and company extract (Companies Register)Certificate of Incorporation and company extract Le certificat de constitution n'a pas de date de péremption ; c'est l'extrait (company extract), téléchargeable gratuitement, qui doit être récent car il montre le statut « Registered », les administrateurs et les actionnaires actuels. | New Zealand Companies Office (Ministry of Business, Innovation and Employment) | 3 months Required | Official website |
| New Zealand Business Number (NZBN)New Zealand Business Number Identifiant unique à 13 chiffres attribué automatiquement à toute société enregistrée ; il donne accès à une fiche publique gratuite très utile pour la vérification à distance. | NZBN Register — Ministry of Business, Innovation and Employment | No expiry Required | Official website |
| IRD number and GST registrationIRD number and GST registration L'IRD number est le numéro fiscal unique ; l'enregistrement GST est obligatoire au-delà de 60 000 NZD de chiffre d'affaires annuel. Un cabinet qui traite de la paie doit en outre être enregistré comme employeur (PAYE). | Inland Revenue — Te Tari Taake (IRD) | No expiry Required | Official website |
| myIR statement of account (pas de tax clearance certificate en Nouvelle-Zélande)myIR statement of account (New Zealand has no general tax clearance certificate) Point important : l'IRD ne délivre PAS d'attestation générale de régularité fiscale pour une société résidente. Les seuls « certificates » de l'IRD sont des certificats d'exonération (schedular payments, RLWT) et des certificats de résidence fiscale. Se contenter d'un relevé de compte myIR daté ou d'une déclaration sur l'honneur du dirigeant. | Inland Revenue — Te Tari Taake (IRD) | 3 months Where applicable | Official website |
| ACC levy invoice / statement of accountACC levy invoice / statement of account La Nouvelle-Zélande n'a pas de cotisations de sécurité sociale au sens européen : la retraite (NZ Super) est financée par l'impôt, KiwiSaver est un plan d'épargne géré via la PAYE, et la seule cotisation employeur est le levy ACC. L'avis de cotisation ACC acquitté est donc l'équivalent le plus proche d'une attestation sociale. | Accident Compensation Corporation (ACC) | 12 months Where applicable | Official website |
| Professional indemnity insurance certificate of currencyProfessional indemnity insurance certificate of currency Aucune obligation légale néo-zélandaise. En revanche, un membre de CA ANZ exerçant en cabinet (Certificate of Public Practice) doit détenir une professional indemnity insurance : demander alors l'attestation annuelle de l'assureur. | Assureur privé ; exigence de CA ANZ pour les membres en cabinet (public practice) | 12 months Where applicable | Official website |
| Chartered Accountant (CA) / Associate Chartered Accountant (ACA) with Certificate of Public PracticeChartered Accountant with Certificate of Public Practice La comptabilité et la paie ne sont PAS des professions réglementées en Nouvelle-Zélande : n'importe quelle société peut les exercer. Seuls les titres (Chartered Accountant, CA) sont protégés. Alternatives crédibles : CPA Australia, ATAINZ (Accountants and Tax Agents Institute of New Zealand). | Chartered Accountants Australia and New Zealand (CA ANZ) — NZICA, en vertu de l'Institute of Chartered Accountants of New Zealand Act 1996 | 12 months Where applicable | Official website |
| AML/CFT reporting entity — supervision by the Department of Internal AffairsAML/CFT reporting entity status, supervised by the Department of Internal Affairs SOURCE PARTIELLEMENT NON CONFIRMÉE : les comptables sont des « designated non-financial businesses and professions » soumis à l'AML/CFT Act quand ils réalisent des activités captées (constitution de sociétés, gestion de fonds clients). Je n'ai pas trouvé de source officielle confirmant que la seule prestation de paie soit une activité captée. Demander au candidat sa politique AML/CFT et son rapport annuel s'il est reporting entity. | Department of Internal Affairs (DIA) — AML/CFT Act 2009 | 12 months Where applicable | Official website |
| Passport or NZ driver licence of a director; proof of NZ/Australian resident directorDirector's passport or NZ driver licence; evidence of a NZ or Australian resident director Spécificité locale : toute société néo-zélandaise doit compter au moins un administrateur résidant en Nouvelle-Zélande, ou en Australie et administrateur d'une société australienne. Les noms et adresses des administrateurs sont publics sur le registre. | New Zealand Companies Office (Companies Act 1993, s 10) | No expiry Required | Official website |
| Privacy Act 2020 compliance statement and privacy officer detailsPrivacy Act 2020 compliance statement and privacy officer details Le Privacy Act 2020 n'impose aucun enregistrement : il n'existe donc pas de pièce officielle. En revanche toute agence doit désigner un privacy officer et notifier les violations graves ; demander ces éléments par écrit. Le principe 12 encadre les transferts hors Nouvelle-Zélande, ce qui concerne directement nos échanges de données de paie. | Office of the Privacy Commissioner — Te Mana Mātāpono Matatapu | No expiry Where applicable | Official website |
Holiday pay calculation is a technical field in its own right in New Zealand. The Holidays Act imposes distinct valuation methods depending on the type of day being paid and on how variable the remuneration is; the large-scale remediation exercises run by major local employers have shown that loose configuration is expensive, and expensive long afterwards.
Reporting follows the payment rhythm: filing happens at every pay run rather than on a monthly cycle, which rules out handling New Zealand payroll by way of quarterly catch-up.
Two documents a European client expects are, moreover, missing. Inland Revenue does not issue a general tax clearance certificate for a resident company, and no institution issues anything equivalent to a social compliance certificate. The companies register, by contrast, is unusually open and supports direct verification.
Deux absences à anticiper dans le formulaire de candidature : la Nouvelle-Zélande ne délivre pas de quitus fiscal pour une société résidente, et n'a pas d'organisme de cotisations sociales comparable à l'URSSAF (seul l'ACC prélève un levy employeur). Ne pas rejeter un candidat qui ne fournit pas ces deux pièces : c'est structurel, pas un défaut de coopération. À l'inverse, le registre des sociétés est exceptionnellement ouvert : extrait, administrateurs, actionnaires et comptes déposés sont consultables gratuitement en ligne via le NZBN ou le Companies Register, ce qui permet un contrôle direct sans rien demander au candidat. Enfin, contrôler l'existence de l'administrateur résident néo-zélandais ou australien, condition légale de maintien de l'immatriculation.
The network opens 3 partner slots in New Zealand, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in New Zealand has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
We know that no licence governs payroll in New Zealand. Our review therefore turns on voluntary membership of Chartered Accountants Australia and New Zealand, with a Certificate of Public Practice, or of CPA Australia, and on the professional indemnity cover that goes with it.
We check the companies register extract and the NZBN record ourselves, both being public, and we ask for a dated myIR statement of account together with a settled ACC levy notice, in the absence of official certificates.
Describe your requirement. No firm is listed in New Zealand yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in New ZealandMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in New Zealand.