Understanding the difference between employee and contractor is key for any business engaging workers. It is key for leave, disputes, the ability to remove a worker, but also for determining what taxes need to be accounted for and when.

The tax treatment generally follows employment law. However, there are some exceptions from this approach we will work through in this webinar.

We will also explore recent employment law cases on the employee/contractor distinction. These cases focus on the construction and courier industries but have relevance for many other industries.

Various taxes can apply to payments to contractors and employers. Specifically:

• Pay-As-You-Earn (PAYE)
• Fringe Benefit Tax (FBT)
• Employer Superannuation Contribution Tax (ESCT)
• Schedular withholding
• Goods and Services Tax (GST)

We will cover some of the payment structures, including remuneration in shares, goods or services, as well as cash.

Upon satisfactory completion of this webinar you will be able to:

• Determine whether you have engaged a contractor or an employee for tax purposes
• Determine what, if any, tax obligations you have in relation to that worker
• Understand how certain remuneration types are likely to be taxed.

Suited to:

• Human Capital teams
• Payroll teams
• CFOs, inhouse finance teams
• Accountants, employment lawyers and recruiters

1.25 CPD hours incl. 15 min Q&A

PRESENTER

Richard Muth, Senior Manager – Tax Advisory, Findex/Crowe

Richard Muth is an experienced taxation practitioner at Findex / Crowe having more than 10 years of experience with clients ranging from large multinational groups, Australasian groups, New Zealand based SMEs along with high net worth individuals.

A core specialty of Richard’s is helping those who are looking to call New Zealand home understand what this means for them from a tax viewpoint. Richard also helps those looking to take up opportunities overseas understand how New Zealand will or will not tax them while they are away.