10/06/2026
Employee or contractor? NZ just made it clearer.
From 21 February 2026, a new "Gateway Test" helps determine whether a worker is a contractor or an employee. A worker qualifies as a contractor if they tick all the boxes: written agreement, free to work for others, flexible hours, ability to subcontract, and no pressure to accept every job.
If the test isn't met, the old legal framework still applies.
Getting this wrong is costly. Misclassification can mean owing back PAYE, holiday pay, and KiwiSaver contributions. Now's a good time to review your contractor agreements and make sure they stack up. 📋