Kensington Swan
Added: Feb 15, 2012
The application of the Employment Relations Act 2000 and different tax treatment are key reasons it is important to properly establish whether a person is an employee or an independent contractor.
Just before the Christmas break, Inland Revenue published a useful interpretation guideline which employers and employees should take a moment to consider. The guideline updates the IRD’s position on the issue of employment status, or more specifically, how employees and independent contractors are distinguished legally. We de-mystify this guideline.