Taking on a first employee changes the records and responsibilities a business needs to manage. Before agreeing a start date, read the current labour rules and ask MRA what employer registration and payroll duties apply to your situation.
Start with the work agreement
The Ministry of Labour publishes the Workers’ Rights Act 2019 and regulations, including a consolidated version and later amendments. Read the current official text for the type of work and agreement you plan to use. The Ministry notes that the Government Gazette is the authoritative version. Get professional advice if the arrangement, hours or worker status is not straightforward.
Register as an employer and set up the records
The MRA employer guidance says a person becoming an employer should register with MRA within 14 days. It also explains employer responsibilities for PAYE, CSG and NSF. Which deductions apply depends on current law and the employee’s circumstances, so use MRA’s live guidance rather than an old rate table.
- Keep the signed agreement and the employee’s identification and contact details securely.
- Record agreed pay, hours, leave and changes to employment terms.
- Use MRA’s current employer registration and payroll instructions.
- Keep payslips, payroll calculations, deductions and payment evidence.
- Check the current due dates and remit any deductions through the approved MRA route.
This checklist does not replace employment or tax advice. The Ministry of Labour and MRA publish the requirements, and they may change. Fam Antreprenan can discuss payroll record keeping and accounting support for a small business.