Business Law Library & Tracker
Payroll Deductions & Minimum Standards
Minimum pay, deductions, holiday pay, premiums and payroll failures.
Sources last reviewed 7 Sept 2026
Main law guides
158
Acts, regulations and codes worth reading first
Topics
60
Plain-English clusters
Published case explainers
98
Selected cases with a business lesson
Tracked updates
13
New, amended & reviewed
Plain-English explainers, not legal advice. Use the linked official source for section-level detail, and get advice for your situation.
Get legal helpMain laws
Employment Leave Act 2026
2026 No 48
Holidays Act 2003
2003 No 129
Minimum Wage Act 1983
1983 No 115
Anzac Day Act 1966
1966 No 44
Cases
Breen v Prime Resources Company Ltd
A contractual deduction clause does not make the process automatic. As practical risk reduction, establish the facts, explain the proposed calculation and hear the...
Chen v Wei
Company directors must ensure their businesses comply with employment standards, including paying employees their full entitlements. If a company cannot meet its...
Edgecumbe Supermarket v Petersen
Employers must ensure that employment agreements are clear, that they follow proper procedures when addressing employee concerns or disciplinary matters, and that...
Singh v McKee
Employers must ensure redundancy processes are thorough, fair, and well-documented to avoid findings of unjustified dismissal. When dismissals are challenged,...
St Arnaud Alpine Store 2019 Ltd v Labour Inspector
For business owners, the durable lesson is about exposure rather than legal technicalities. If payroll, hours, leave, breaks and records are not properly managed, a...
Allied Investments Ltd v Jones
Employers must ensure that any changes to employment terms, such as commission structures, are clearly communicated and agreed upon with employees. Failure to do so...
Soapi and Others v Pick Hawkes Bay Inc
Employers must be careful when making deductions from employees’ wages, especially for accommodation and other costs. Deductions must be lawful, agreed to in...
Caleys Ltd v Deadman
Employers should not rely on blanket forfeiture clauses to recover wages when an employee resigns without notice. Such clauses are likely to be seen as penalties...
Carrington Jade LP v Grant
Employers must ensure they correctly classify workers as casual or permanent employees, comply with holiday pay obligations, and follow fair dismissal procedures....
A Labour Inspector of the Ministry of Business, Innovation and Employment v Prisha’s Hospitality (2017) Ltd T/A Royal Cambridge Indian Restaurant
Employers must strictly comply with minimum employment standards, including paying at least minimum wage, providing proper holiday and leave entitlements, and...
Henderson Travels Ltd v Kaur
Employers must ensure redundancies are based on legitimate business needs and not used as a pretext for other actions, such as pressuring employees for personal...
Karunanayake v FED
Employers cannot avoid minimum employment obligations by simply labelling a worker as a contractor or offering commission-only pay. If the working relationship fits...
Gill Pizza Ltd v A Labour Inspector
Calling workers contractors does not prevent a Labour Inspector from testing their status in an enforcement claim. Franchisees and other small businesses using...