The answer is always “yes, most definitely!” Even if you are only employing someone for a day, they need a Contract of Employment and also to complete a Tax Code Declaration form (IR330).
If you are processing your employee payrolls, knowledge of the relevant payroll legislation (such as minimum wage and leave requirements) is required but still Payroll processing is an area that can sometimes throw up unusual complications and complexity.
A good referral source for Employment contracts (or a payroll issue), is the Ministry of Business, Innovation and Employment website.
http://employment.govt.nz/er/starting/relationships/agreements/builder.asp
Or, if you have a payroll question, we are here to assist.
Author: Shirley Culley