Employing temporary staff
Are you taking on extra staff for a special occasion, or expecting a higher than normal workload?
If so, don't forget you'll need to adjust your records to show this.
Inland Revenue GuidelinesEmployers will also need to:
- make sure you get a completed Tax code declaration (IR330) form from the employees or deduct tax at the no-notification rate
- deduct PAYE from their wages and show this on your Employer Monthly Schedule (IR348/EMS), including their start date, tax code and amount of deductions
- show an end date on your EMS for each employee as they finish with you.
Taking on temporary staff could be an indication that your business turnover is increasing, even for a short period of time. If you're not already registered for GST, remember to check if your turnover is likely to be
- more than $60,000 for the last 12 months, or
- more than $60,000 for the next 12 months.
If your turnover exceeds this amount you'll need to register for GST
Source IRD
Employment AgreementsThe appropriate Individual Employment Agreement must be prepared and signed by both parties
prior to the employee starting work.
For temporary staff this will usually be either a Casual Agreement if the work is sporadic, or a Fixed Term Agreement if the assignment will end at a specific date or on completion of a specific task or event.
In either case we advise EAL members to contact us before drafting an agreement in our
Employers Toolbox to ensure that the correct agreement is being used and also that all suitable Agreement terms are included in the agreement.
We suggest non-members either join our
Employers Support Package membership or purchase and download our
Employment Contract Creator software