You are an employee if you are employed to work under a contract of service for some form of payment. This can include wages, salary, commission or piece rates. You should have an employment agreement with your employer, and they will deduct income tax and ACC from your wages.
You are an employee if you are: a full time wage or salary earner
a part-time wage or salary earner
a homeworker
a fixed term employee
a seasonal employee
a casual employee working intermittent or irregular hours
You are not an employee if you are:
self employed
an independent contractor
a share milker
a real estate agent whose agreement says they are an independent contractor
Please use the birth mother - self employed calculator if you fall into one of these categories.
If you are still having difficulties deciding whether you are an employee you can you can click here for more information or call the Department of Labour Workplace Contact Centre freephone on 0800 20 90 20 for assistance.