Business Law Library & Tracker

Wages, Leave & Payroll

Minimum pay, deductions, holidays, leave records and payroll compliance.

Sources last reviewed 28 July 2026

Main law guides

157

Acts, regulations and codes worth reading first

Topics

60

Plain-English clusters

Published case explainers

96

Selected cases with a business lesson

Tracked updates

8

New, amended & reviewed

Plain-English explainers, not legal advice. Use the linked official source for section-level detail, and get advice for your situation.

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Main laws

Main lawNew Zealand

Accident Compensation Act 2001

2001 No 49

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollWorkplace Health & SafetyLiquidation & Restructuring
Main lawNew Zealand

Holidays Act 2003

2003 No 129

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceWages, Leave & PayrollImport, Export, Sanctions & Customs
Main lawNew Zealand

KiwiSaver Act 2006

2006 No 40

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceFinance, Payments & SecurityWages, Leave & PayrollDirectors' Duties & GovernanceRecords, Reporting & Notifications
Main lawNew Zealand

Minimum Wage Act 1983

1983 No 115

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceWages, Leave & PayrollRecords, Reporting & NotificationsImport, Export, Sanctions & CustomsPayroll Deductions & Minimum Standards
Main lawNew Zealand

Parental Leave and Employment Protection Act 1987

1987 No 129

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceWages, Leave & PayrollDisputes, Enforcement & Remedies
Main lawNew Zealand

Shop Trading Hours Act 1990

1990 No 57

PriorityIn force4 practical checks · checked 13 June 2026
Consumer Law & TradingEmployment & WorkplaceWages, Leave & PayrollHospitality, Alcohol & Gambling
Main lawNew Zealand

Wages Protection Act 1983

1983 No 143

PriorityIn force4 practical checks · checked 13 June 2026
Employment & WorkplaceRegulatory ComplianceWages, Leave & Payroll
Main lawNew Zealand

Te Ture mō te Hararei Tūmatanui o te Kāhui o Matariki 2022

2022 No 14

PriorityIn force7 practical checks · checked 28 July 2026
Employment & WorkplaceRegulatory ComplianceWages, Leave & Payroll
Main lawNew Zealand

Anzac Day Act 1966

1966 No 44

PriorityIn force7 practical checks · checked 28 July 2026
Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollCharities, Clubs & Member GovernancePayroll Deductions & Minimum Standards

Cases

Employment Court of New Zealand[2026] NZEmpC 13329 June 2026

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...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceImport, Export, Sanctions & CustomsPayroll Deductions & Minimum StandardsStandards, Accreditation & Certification
Employment Court of New Zealand[2026] NZEmpC 5625 Mar 2026

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...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesWorkplace Health & SafetyDirectors' Duties & GovernanceDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsWorkplace Investigations & MisconductPayroll Deductions & Minimum Standards
Employment Court of New Zealand[2026] NZEmpC 5319 Mar 2026

Faitala and Vea v The Pacific Island Business Development Trust

Employers must ensure that redundancy processes are genuine, transparent, and in compliance with employment agreements and good faith obligations. Employees have...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDisputes, Enforcement & RemediesCharities, Clubs & Member GovernanceImport, Export, Sanctions & Customs
Employment Court of New Zealand[2026] NZEmpC 1001 Jan 2026

Halse & Anor v Hamilton City Council

If your business settles an employment dispute through MBIE mediation, do not treat the record of settlement as a one-off document that fades away with time. In...

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Employment & WorkplaceWages, Leave & PayrollDismissal, Redundancy & GrievancesRestraints, Confidentiality & Trade SecretsDirectors' Duties & GovernanceLiquidation & RestructuringDisputes, Enforcement & RemediesTelecommunications, Media & Content
Employment Court of New Zealand[2026] NZEmpC 1011 Jan 2026

Insight New Zealand 2007 Ltd v Johnstone

For business owners, the main lesson is not that safety expectations are unimportant. It is that serious allegations need clear rules, a fair investigation and a...

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Employment & WorkplaceWages, Leave & PayrollDismissal, Redundancy & GrievancesDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsTelecommunications, Media & ContentWorkplace Investigations & Misconduct
Employment Court of New Zealand[2026] NZEmpC 1376 July 2026

LMN v STC

LMN v STC shows that New Zealand employers must get consent before contacting employee references and must process sick leave correctly when medical certificates...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesWorkplace Health & SafetyDirectors' Duties & GovernanceHealthcare & Regulated Professions
Employment Court of New Zealand[2026] NZEmpC 6814 Apr 2026

Manawatu Motors 1970 Ltd v Renner

Manawatu Motors 1970 Ltd v Renner shows that employees who undermine their employer’s business relationships or breach loyalty duties can be liable for damages....

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDisputes, Enforcement & RemediesImport, Export, Sanctions & Customs
Employment Court of New Zealand[2026] NZEmpC 1061 Jan 2026

Rooney Farms Limited v Stewart

If your business is thinking about challenging an Employment Relations Authority determination, do not assume that challenge buys you time on payment. It does not....

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Employment & WorkplaceWages, Leave & PayrollDebt Recovery, Guarantees & SecurityDisputes, Enforcement & RemediesAgriculture, Farming & Rural BusinessTelecommunications, Media & Content
Employment Court of New Zealand[2026] NZEmpC 14615 July 2026

Singh v McKee

Employers must ensure redundancy processes are thorough, fair, and well-documented to avoid findings of unjustified dismissal. When dismissals are challenged,...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDisputes, Enforcement & RemediesHealthcare & Regulated ProfessionsEquality, Discrimination & AccessibilityPayroll Deductions & Minimum Standards
Employment Court of New Zealand[2026] NZEmpC 861 Jan 2026

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...

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Employment & WorkplaceWages, Leave & PayrollDirectors' Duties & GovernanceShareholders & Company ControlTelecommunications, Media & ContentPayroll Deductions & Minimum StandardsStandards, Accreditation & Certification
Employment Court of New Zealand[2025] NZEmpC 15728 July 2025

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...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesRestraints, Confidentiality & Trade SecretsBusiness Sales & AcquisitionsDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsWorkplace Investigations & MisconductPayroll Deductions & Minimum Standards
Employment Court of New Zealand[2025] NZEmpC 694 Apr 2025

Bread of Life Christian Church in Auckland v Chen

Bread of Life Christian Church in Auckland v Chen confirms that employment law applies to religious and charitable organisations when they employ staff. The courts...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceDisputes, Enforcement & RemediesCharities, Clubs & Member Governance
Employment Court of New Zealand[2025] NZEmpC 4817 Mar 2025

Brown v The Clinician Holdings Ltd

If your business engages independent contractors, ensure their working arrangements do not resemble those of employees. Factors such as control over work hours,...

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Employment & WorkplaceRegulatory ComplianceContractors & Worker StatusWages, Leave & PayrollDisputes, Enforcement & RemediesConstruction Contracts & PaymentHealthcare & Regulated Professions
Employment Court of New Zealand[2025] NZEmpC 2824 Feb 2025

IDEA Services Ltd v Wills

Employers must not assume that a government mandate alone justifies skipping proper dismissal procedures. Even in urgent or challenging circumstances, you must...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDisputes, Enforcement & Remedies
Employment Court of New Zealand[2025] NZEmpC 20815 Sept 2025

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...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDisputes, Enforcement & RemediesCharities, Clubs & Member GovernanceAgriculture, Farming & Rural BusinessImport, Export, Sanctions & CustomsMigrant Workers & Labour HirePayroll Deductions & Minimum Standards
Employment Court of New Zealand[2025] NZEmpC 15222 July 2025

Tillmans Fine Furniture Ltd v Rookes

Employers must be careful when offering fixed-term contracts, especially after dismissing an employee from a permanent role. The Court found that Tillmans Fine...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & Grievances
Employment Court of New Zealand[2025] NZEmpC 344 Mar 2025

Xu v Pioneer Education and Immigration Services Group Ltd

Employers must be careful when dismissing staff, especially where the dismissal is found to be unjustified. Compensation for lost earnings, emotional harm, and...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLicences, Permits & RegistrationsDisputes, Enforcement & RemediesHealthcare & Regulated ProfessionsImport, Export, Sanctions & Customs
Employment Court of New Zealand[2025] NZEmpC 27819 Dec 2025

Yang v Te Whatu Ora - Health New Zealand

Employers must be transparent and fair when addressing performance concerns, especially in regulated environments. If an employee is placed on a supported training...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesEnvironmental Consents & WasteWorkplace Investigations & MisconductStandards, Accreditation & Certification
Employment Court of New Zealand[2024] NZEmpC 18327 Sept 2024

Auckland Trotting Club Inc v Payne

Employers cannot rely on verbal agreements to change written employment contracts. Changes to pay structures, particularly involving commissions or bonuses, must be...

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Employment & WorkplaceRegulatory ComplianceEmployment Contracts & PoliciesWages, Leave & PayrollDisputes, Enforcement & RemediesCharities, Clubs & Member GovernanceImport, Export, Sanctions & Customs
Employment Court of New Zealand[2024] NZEmpC 20018 Oct 2024

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...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDisputes, Enforcement & RemediesEnvironmental Consents & WastePayroll Deductions & Minimum Standards
Employment Court of New Zealand[2024] NZEmpC 12717 July 2024

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....

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesUnions, Collective Bargaining & Industrial ActionPayroll Deductions & Minimum Standards
Employment Court of New Zealand[2024] NZEmpC 18020 Sept 2024

Danske Mobler v A Labour Inspector of the Ministry of Business Innovation and Employment

Employers must include non-contractual overtime in the calculation of relevant daily pay for FBAPS leave. Improvement notices from Labour Inspectors should be...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & Payroll
Employment Court of New Zealand[2024] NZEmpC 2926 Feb 2024

E Tū Inc v New Zealand Steel Ltd

The Employment Court confirmed that make-up pay is triggered when an employee, at the employer’s request, works outside their established ordinary hours and cannot...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsUnions, Collective Bargaining & Industrial ActionStandards, Accreditation & Certification
Employment Court of New Zealand[2024] NZEmpC 8421 May 2024

E Tū Inc v Singh

Employers and unions must ensure that disciplinary processes are conducted fairly, with clear reasons for dismissal and a genuine opportunity for employees to...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDisputes, Enforcement & RemediesCharities, Clubs & Member GovernanceTelecommunications, Media & ContentEquality, Discrimination & AccessibilityMigrant Workers & Labour HireWorkplace Investigations & MisconductStandards, Accreditation & Certification
Employment Court of New Zealand[2024] NZEmpC 18127 Sept 2024

Ford v Henry Brown and Co Ltd

Ford v Henry Brown and Co Ltd is a reminder that employers must be proactive and transparent during recruitment and dismissal. If you do not ask direct questions...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesWorkplace Health & SafetyDirectors' Duties & GovernanceDisputes, Enforcement & RemediesWorkplace Investigations & Misconduct
Employment Court of New Zealand[2024] NZEmpC 22622 Nov 2024

Glenfield College BOT & Ors v Anderson

This case underscores that employers must handle reductions in employee hours with care. Even if a collective agreement contains provisions about hours, unilateral...

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Employment & WorkplaceRegulatory ComplianceEmployment Contracts & PoliciesWages, Leave & PayrollDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsUnions, Collective Bargaining & Industrial Action
Employment Court of New Zealand[2024] NZEmpC 2823 Feb 2024

Keighran v Kensington Tavern Ltd

Employers must consult with staff before making significant changes to their roles or hours, especially when those changes are prompted by workplace disputes or...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDisputes, Enforcement & RemediesCharities, Clubs & Member GovernanceImport, Export, Sanctions & CustomsHospitality, Alcohol & Gambling
Employment Court of New Zealand[2023] NZEmpC 8916 June 2023

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...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDirectors' Duties & GovernanceShareholders & Company ControlDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsMigrant Workers & Labour HirePayroll Deductions & Minimum StandardsHospitality, Alcohol & GamblingStandards, Accreditation & Certification
Employment Court of New Zealand[2023] NZEmpC 1913 Nov 2023

Appleton v Tasman Cargo Airlines Pty Ltd

Employers must ensure that disciplinary investigations are conducted fairly and in line with both internal procedures and industry standards. In safety-critical...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesRecords, Reporting & NotificationsTransport, Shipping & LogisticsImport, Export, Sanctions & CustomsTelecommunications, Media & ContentWorkplace Investigations & MisconductStandards, Accreditation & Certification
Employment Court of New Zealand[2023] NZEmpC 18126 Oct 2023

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...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDirectors' Duties & GovernancePayroll Deductions & Minimum Standards
Employment Court of New Zealand[2023] NZEmpC 1938 Nov 2023

Le Gros v Fonterra Cooperative Group Ltd

Employers should review their employment agreements and policies to ensure clarity around long service leave entitlements. This case highlights the importance of...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollLiquidation & RestructuringDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsUnions, Collective Bargaining & Industrial Action
Employment Court of New Zealand[2023] NZEmpC 2171 Dec 2023

MGK Homes Ltd v Yoon

Employers must be careful when ending an employment relationship, especially with migrant workers. If an employee is dismissed without proper process or...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringAdvertising, Marketing & PromotionsDisputes, Enforcement & RemediesImport, Export, Sanctions & CustomsMigrant Workers & Labour Hire
Employment Court of New Zealand[2023] NZEmpC 1735 Oct 2023

Pact Group v Robinson

Employers must ensure that disciplinary actions are based on clear and substantiated grounds, and that processes are conducted fairly and transparently. Failure to...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringWorkplace Investigations & MisconductStandards, Accreditation & Certification
Employment Court of New Zealand[2023] NZEmpC 17925 Oct 2023

Pyne v Invacare New Zealand Ltd

Employers should base redundancy decisions on genuine operational needs and adhere to employment agreements. Failing to explore alternative employment options or...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesLiquidation & RestructuringDisputes, Enforcement & RemediesImport, Export, Sanctions & Customs
Employment Court of New Zealand[2023] NZEmpC 3914 Mar 2023

Wilson-Grange Investments v Guerra

This case shows that small businesses cannot unilaterally reduce staff hours or wages, even in tough times like pandemic lockdowns. Employment agreements must be...

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Employment & WorkplaceRegulatory ComplianceWages, Leave & PayrollDismissal, Redundancy & GrievancesDirectors' Duties & GovernanceImport, Export, Sanctions & CustomsWorkplace Investigations & MisconductHospitality, Alcohol & Gambling
Employment Court of New Zealand[2022] NZEmpC 21730 Nov 2022

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...

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Employment & WorkplaceRegulatory ComplianceContractors & Worker StatusWages, Leave & PayrollAdvertising, Marketing & PromotionsProduct Safety, Labelling & RecallsPayroll Deductions & Minimum StandardsStandards, Accreditation & Certification
Supreme Court of New Zealand[2021] NZSC 18421 Dec 2021

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...

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Employment & WorkplaceRegulatory ComplianceContractors & Worker StatusWages, Leave & PayrollDismissal, Redundancy & GrievancesDisputes, Enforcement & RemediesFranchising, Distribution & DealershipsPayroll Deductions & Minimum Standards
Supreme Court of New Zealand[2021] NZSC 15715 Nov 2021

Tourism Holdings Ltd v A Labour Inspector

Variable pay does not fall outside holiday-pay calculations merely because it is lumpy or reconciled after the work. Employers need payroll rules that test...

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Employment & WorkplaceWages, Leave & PayrollStandards, Accreditation & Certification