Operating in New Zealand (2025): Key Government Websites and Practical Steps for Overseas Companies

This guide gathers the main New Zealand government and departmental websites foreign businesses need when setting up or operating locally in 2025. It covers company registration, tax and GST registration, employment obligations, visa pathways, health & safety, data privacy and customs — with operational steps, policy interpretations and practical precautions.

Official portals and what they cover

2025 policy highlights and interpretations

• Immigration: The Accredited Employer Work Visa (AEWV) remains the main route for employers to recruit skilled migrants. Employers generally need accreditation and must complete a job check demonstrating genuine recruitment and market requirements.
• Tax & GST: Inland Revenue continues to require timely IRD registration for entities and PAYE registration for employers. The standard GST rules apply to local supplies; digital and cross-border services may be subject to GST obligations when supplying NZ consumers.
• Employment law: Employers must comply with the Employment Relations Act and Holidays Act; written employment agreements and accurate record-keeping are essential. Minimum wage and leave entitlements change periodically — verify current rates.
• Health & Safety: WorkSafe enforcement remains active; businesses must manage risks for workers in line with the Health and Safety at Work Act.
• Data protection: Privacy Act 2020 places obligations on handling personal data, including cross-border transfers. Conduct privacy impact assessments for new systems.

Step-by-step: How an overseas company can start operating in NZ

1. Decide business structure: register a NZ company or register as an overseas company on the Companies Office register. Consider tax residency and permanent establishment risks.
2. Obtain NZBN and register with Companies Office: apply for an NZBN, set up office address and directors details (note director residency requirements).
3. IRD and GST registration: apply for an IRD number and register for GST if turnover will likely exceed the GST threshold. Set up PAYE and salary reporting for staff.
4. Workforce and visas: if hiring migrants, check AEWV requirements — employer accreditation, job check and then employee visa application. For contractor arrangements, verify employment vs contractor status under NZ law.
5. Set up HR and payroll: implement employment agreements, KiwiSaver enrolment, PAYE, ACC levies and leave tracking.
6. Health & safety and compliance: prepare a health & safety plan, appoint a person responsible, and train staff on incident reporting.
7. Customs and imports: for goods, classify tariff codes, check MPI biosecurity rules and calculate duties and GST on importation.
8. Privacy and data transfers: perform privacy impact assessments and ensure contracts & security controls before transferring NZ personal data offshore.
9. Ongoing filings: file annual returns (Companies Office), submit PAYE and GST returns (Inland Revenue), and comply with reporting deadlines.

Notes (Practical precautions & tips)

• Permanent establishment risk: having a fixed place of business or dependent agent can create NZ tax residency obligations — seek tax advice early.
• Contractor vs employee: NZ authorities treat misclassification seriously. Tests focus on degree of control, independence and integration into the business.
• Record keeping: maintain payroll, time and holiday records, contracts and H&S documentation for statutory retention periods.
• Local directors: some NZ registrations may require at least one director who is a resident or has an NZ address — check Companies Office rules.
• Currency & banking: open a NZ bank account for local payroll and GST payments; anti‑money laundering checks apply.
• Stay current: policies like minimum wage, GST thresholds, and immigration settings change—refer to official sites listed above before acting.

Illustrative cases

Case A: UK software firm hiring NZ-based developers

The firm chooses to engage developers as contractors initially. After six months, work patterns indicate employee‑like control; the firm reclassifies roles, registers as an employer with IRD, sets up PAYE, enrolls staff in KiwiSaver and updates agreements — avoiding penalties for misclassification.

Case B: Australian trading company establishing a branch

The company registers as an overseas company on the Companies Office, obtains an NZBN, registers for GST and works with NZ Customs and MPI to import goods. They complete a privacy impact assessment before integrating customer data across systems.

Where to get help

• Use the official portals in the table as first stops.
• Engage local accountants and immigration advisers licensed in NZ for tax structuring and visa compliance.
• For offshore HR and compliance support consider service providers such as SailGlobal for staffing and operational assistance when managing foreign workers and cross-border processes.

Final note: This guide summarizes central resources and practical steps for 2025 but does not replace professional legal or tax advice. Always verify current rules on the official government websites listed above before taking action.