What does hiring my first employee actually look like — and what does it commit me to? Hiring & employment 9 May 2026 medium drift risk Employment Relations Act 2000 (employment agreement provisions) Holidays Act 2003 KiwiSaver Act 2006 (with April 2026 amendments — rate increase, age-eligibility extension, temporary-rate-reduction provision) Tax Administration Act 1994 (PAYE and payday filing) Accident Compensation Act 2001 (employer levies) current commentary cross-checked May 2026 Sources → After the February 2026 reforms — when does an employee have a personal grievance against me? Hiring & employment 9 May 2026 high drift risk Employment Relations Amendment Act 2026 at legislation.govt.nz Employment NZ "Employment Relations Act changes take effect today" (21 February 2026) Beehive announcement current commentary cross-checked across Lane Neave, Bell Gully, Tompkins Wake, Quigg Partners, Harmans, Resolve Legal Sources → How do I register a company in NZ — and what do the decisions inside the form actually mean? Structure & governance 9 May 2026 low drift risk Companies Act 1993 (as at 1 July 2025) at legislation.govt.nz Companies Office incorporation guidance (companies-register.companiesoffice.govt.nz) Sources → Should I incorporate, or stay a sole trader? Structure & governance 9 May 2026 low drift risk Companies Act 1993 (as at 1 July 2025) at legislation.govt.nz Income Tax Act 2007 personal rate schedule current as at 1 April 2025 business.govt.nz structure overview pages Sources → Should I bring in a co-owner or partner, and how do I do it properly? Structure & governance 11 May 2026 low drift risk Partnership Law Act 2019, Companies Act 1993, business.govt.nz structure guidance, IRD business structures guidance Sources → I'm the only director of my own company. What duties do I actually have? Structure & governance 11 May 2026 low drift risk Companies Act 1993 sections 131-138, section 138A (offence provision inserted by the Companies Amendment Act 2014 (No 46), in force 3 July 2014), Companies Office director-responsibilities guidance Sources → Do I need to restructure, and how do I do it properly? Hiring & employment 11 May 2026 high drift risk Employment Relations Act 2000 sections 4 and 103A, Employment NZ redundancy guidance, Employment Relations Amendment Act 2026 Sources → How do I sell my business properly? Lifecycle transitions 11 May 2026 low drift risk business.govt.nz selling guidance, IRD buying/selling business guidance, GST Act 1985 s 11(1)(m), Employment NZ sale-of-business guidance Sources → I'm bringing on a business partner. What's a shareholders agreement and do I need one? Structure & governance 11 May 2026 low drift risk Companies Act 1993, Companies Office shareholders guidance Sources → How do I plan for stepping back from my business properly? Lifecycle transitions 11 May 2026 low drift risk business.govt.nz stepping-back guidance, Companies Act 1993 ss 156 and 181, Property (Relationships) Act 1976, Public Trust guidance Sources → What does the Fair Trading Act actually require of me as a small business? Compliance floor 12 May 2026 medium drift risk Fair Trading Act 1986 (sections 7, 9, 12A, 13, 19, 21, 26A, 46H, 46I Part 4A unfair contract terms regime) at legislation.govt.nz Commerce Commission Unfair Contract Terms Guidelines (August 2022, CC BY 4.0) Commerce Commission unconscionable conduct guidance and case register (CC BY 4.0) MBIE Fair Trading Amendment Bill consultation materials (November 2025) Sources → When do I need a lawyer vs an accountant? Structure & governance 12 May 2026 medium drift risk Lawyers and Conveyancers Act 2006 (sections 6, 21, 24, 27) at legislation.govt.nz Tax Administration Act 1994 (sections 37, 124C, 124D) at legislation.govt.nz IRD Tax Agents operational guidance (ird.govt.nz/topics/intermediaries) Inland Revenue Tax Agents' Extension of Time agreement (IR9XA April 2026) NZ Law Society regulated services commentary Property (Relationships) Act 1976 section 21F (reserved-area example) Sources → Am I using my accountant on the right rhythm — and how do I know if I'm making money in the meantime? Making the money make sense 15 May 2026 low drift risk NZ virtual CFO market sampling across firm tiers (BDO, PwC, William Buck, Acclime, ASMA, Aurora Financials, +MORE Group, WE Accounting, SMB Accountancy, Strategic CFO Leader) confirming widespread vCFO/advisory-tier offering across the profession business.govt.nz cash flow and pricing guidance for adjacent territory Stats NZ business survival data (45% five-year survival rate, 2018-2023) for context Commission for Financial Capability Barometer Survey 2020 (Dr Celestyna Galicki) for NZ self-employed and small business financial literacy evidence Inland Revenue industry benchmarks for cross-reference standard accounting profession sources on cash basis accounting and break-even analysis for boundary-setting. Sources → Am I undercharging? Making the money make sense 19 May 2026 low drift risk business.govt.nz setting the right price and cash flow guidance Fair Trading Act 1986 sections 7, 9, 12A at legislation.govt.nz for differential and predatory-pricing scope-stop Commerce Commission Fair Trading Act guidance operator-pricing practice (cost-plus vs value-based) cross-checked against NZ SMB advisory sources, May 2026 Sources → Late payment is going to happen — how do I know if I should worry? Making the money make sense 19 May 2026 low drift risk Xero Money Matters 2023 report (NZ small business payments and cash flow) Xero and MYOB aged receivables and payment-feature documentation business.govt.nz cash flow guidance BNZ CashFlow Plus and non-bank invoice finance market references for scope-stop operator collection-practice conventions, May 2026 Sources → Did last quarter's bets actually bear out? Making the money make sense 19 May 2026 low drift risk business.govt.nz cash flow forecasting and forecaster tool ANZ Bizhub cash flow forecasting guidance NZX listed company quarterly reporting framework as discipline anchor NZ accountant practitioner content on quarterly business plan review (Astute Mode and similar) Xero and MYOB native forecasting capability documentation Sources → I bought this for my business and it failed — what protections do I actually have? Compliance floor 27 May 2026 low drift risk Consumer Guarantees Act 1993 (sections 2, 6, 7, 8, 9, 43) at legislation.govt.nz Fair Trading Act 1986 (sections 9, 12A, 13 Part 4A unfair contract terms small-trade-contract regime) at legislation.govt.nz Disputes Tribunal Rules 1989 (filing fee schedule, as amended) at legislation.govt.nz Commerce Commission Unfair Contract Terms Guidelines (August 2022, CC BY 4.0) Contract and Commercial Law Act 2017 (general contract framework, named-pointer) Sources → I'm closing my business. What do I actually need to do? Lifecycle transitions 27 May 2026 low drift risk Companies Act 1993 sections 318, 320, and 328-329 at legislation.govt.nz Companies Office “Applying to remove your company from the register” guidance (companies-register.companiesoffice.govt.nz/help-centre/closing-a-company/applying-to-remove-your-company-from-the-register) Inland Revenue closing-down guidance including “Request a 'no objection' letter for the Companies Office” (ird.govt.nz/employing-staff/closing-down-a-business/request-no-objection-letter-companies-office) and IR315A Goods and Services Tax Act 1985 sections 52 and 5(3) (GST cancellation and deemed supply on cessation/cancellation) at legislation.govt.nz Sources → If something goes wrong with what I've sold, what do I actually owe? Compliance floor 27 May 2026 low drift risk Consumer Guarantees Act 1993 (sections 2, 5, 6, 7, 8, 9, 18, 21, 28, 29, 30, 31, 32, 36, 43) at legislation.govt.nz Fair Trading Act 1986 section 13(i) at legislation.govt.nz Disputes Tribunal Rules 1989 (filing fee schedule, as amended) at legislation.govt.nz Commerce Commission guidance (CC BY 4.0) Consumer Protection NZ business-side guidance as named pointer Sources → I've engaged someone as a contractor. What do I actually need to do — withholding tax, schedular payments, IR330C? Hiring & employment 27 May 2026 medium drift risk Inland Revenue schedular payments guidance (ird.govt.nz/income-tax/withholding-taxes/schedular-payments) and IR330C form Income Tax Act 2007 Schedule 4 and schedular payment provisions (including sections RD 3 and RD 8) at legislation.govt.nz Sources → What needs to be on my first tax invoice — and what's just convention? Tax & money basics 27 May 2026 low drift risk Goods and Services Tax Act 1985 (taxable supply information: sections 19E to 19Q request and supply obligations: sections 19K and 19L offence provision: section 143) at legislation.govt.nz Inland Revenue operational guidance on taxable supply information at ird.govt.nz/gst/tax-invoices-for-gst cross-checked against PwC, Grant Thornton, Lynch & Associates, CMK Chartered Accountants commentary on the April 2023 changes Sources → What records do I have to keep, for how long, and where? Compliance floor 27 May 2026 low drift risk Tax Administration Act 1994 section 22 Companies Act 1993 sections 189-194 Employment Relations Act 2000 section 130 Wages Protection Act 1983 section 4F Holidays Act 2003 section 81 Electronic Transactions Act 2002 IRD Standard Practice Statement SPS 21/02 (Retention of business records by electronic means) at taxtechnical.ird.govt.nz IRD/Companies Office/Employment NZ record-keeping guidance as named pointers Sources → What do I actually need to do to start a business in NZ — and in what order? Tax & money basics 27 May 2026 low drift risk Companies Office “Starting a company” and incorporation process guidance (companies-register.companiesoffice.govt.nz/help-centre/starting-a-company) Companies Act 1993 formation provisions Tax Administration Act 1994 (IRD number obligations) Goods and Services Tax Act 1985 section 51 Inland Revenue business tax essentials guidance (ird.govt.nz/business-income-tax/business-tax-essentials) Sources → Why am I making profit but running out of money? Making the money make sense 27 May 2026 low drift risk business.govt.nz working capital and cash flow guidance Stats NZ Business Performance Benchmarker Xero Analytics Plus and Analytics powered by Syft (Xero acquired Syft Sep 2024, rolling out 2025-2026) ANZ Bizhub working capital guidance Reserve Bank of New Zealand commentary on SME working capital borrowing patterns Companies Act 1993 (director duties context for solvency-adjacent situations) RITANZ scope-stop for insolvency-adjacent territory Sources → A customer hasn't paid me. What are my actual options? Disputes & escalation 28 May 2026 medium drift risk Companies Act 1993 ss287–290, 241 (legislation.govt.nz) Disputes Tribunal Forms & fees (disputestribunal.govt.nz/forms-and-fees/), verified 28 May 2026 Sources → When something goes wrong with an employee, what does fair process actually look like? Hiring & employment 28 May 2026 high drift risk ERA 2000 ss103A, 123B, 123C, 124 Employment Relations Amendment Act 2026 ss7, 19 (legislation.govt.nz), verified 28 May 2026 Sources → Voluntary, until it isn't — how NZ compliance really works, and where it bites Compliance floor 29 May 2026 medium drift risk Orientation entry — directional claims verified against regulator primary sources, May 2026: IRD voluntary-compliance / self-assessment material (IR297, SPS 19/04) business.govt.nz obligations guidance MBIE employment-standards regulatory stewardship and 2015 cabinet paper Employment NZ self-assessment and Labour Inspectorate enforcement guidance HSWA 2015 section 44 officer due-diligence duty Inland Revenue Annual Report 2025 MBIE Fair Trading Act penalty reforms MBIE/Employment NZ Employment Leave Bill 2026 WorkSafe Statement of Intent 2025–2029 and enforcement policy updates. Body deliberately avoids hard figures specifics live on routed deep entries and the references subpage. Sources → Can I put my new hire on a 90-day trial period — and what makes it stick? Hiring & employment 9 June 2026 low drift risk Trial period statute current at legislation.govt.nz Immigration NZ AEWV policy ERA case data via The Law Association Sources → If I engage someone on a casual or contractor basis, am I exposed under the new gateway test? Hiring & employment 9 June 2026 high drift risk Employment Relations Amendment Act 2026 at legislation.govt.nz Employment Relations Act 2000 section 6 (as amended February 2026) Rasier Operations BV v E Tū Inc Supreme Court decision November 2025 current commentary cross-checked across Lane Neave, DLA Piper, NZ Law Society submission, Resolve Legal Sources → What the Employment Agreement Builder is asking me, and what those choices commit me to Hiring & employment 9 June 2026 medium drift risk Employment Agreement Builder (eab.business.govt.nz), Employment NZ employment-agreements guidance, Employment Relations Act 2000 sections 65, 67A, 67B, 67D, 67E Sources → What does health and safety actually require of my small business? Compliance floor 9 June 2026 low drift risk Health and Safety at Work Act 2015 (sections 17, 18, 22, 36, 44, 47, 48, 49, 56, 57), WorkSafe New Zealand guidance Sources → The Privacy Act applies to my business. What do I actually have to do? Compliance floor 9 June 2026 low drift risk Privacy Act 2020, Privacy Amendment Act 2025 (Royal Assent 23 September 2025 IPP 3A in force 1 May 2026), Office of the Privacy Commissioner guidance Sources → What actually changes when you go self-employed? Lifecycle transitions 9 June 2026 medium drift risk Income Tax Act 2007 (schedular payments, Subpart RC provisional tax), IRD schedular payments guidance + IR336 + IR330C, IRD ACC earners' levy rates, KiwiSaver Act 2006, Social Security Act 2018, Credit Contracts and Consumer Finance Act 2003, RBNZ responsible lending, Work and Income (self-employment supports) Sources → Do I need a health and safety consultant — or am I being sold one? Compliance floor 10 June 2026 medium drift risk HSWA 2015 framework per corpus verification at health-safety-baseline HASANZ Register and WorkSafe (register history and launch) MPI Food Act registration-authorities guidance Tōtika framework via provider and framework pages NZ H&S consultancy positioning research 10 June 2026. Primary-source pass completed 10 June 2026. Sources → Do I need to register for GST — and how does it work if I do? Tax & money basics 5 July 2026 low drift risk Goods and Services Tax Act 1985 sections 51(2), 8, 11, 14, 15, 15B, 16, 19, 19A, 19D, 52 at legislation.govt.nz Inland Revenue GST cancellation guidance (ird.govt.nz/gst/gst-cancellation) and when-to-cancel guidance (ird.govt.nz/gst/gst-cancellation/when-to-cancel-your-gst-registration) verified 9 June 2026 — (1) no NZ minimum deregistration period — confirmed against IRD primary source, s52 imposes none (2) 21-day registration window confirmed against s51(2) exact statutory text (not working days) (3) zero-rated supplies count toward threshold, exempt do not — confirmed against ss 8, 11, 14 Sources → Should my business have a compliance calendar — or is my accounting software enough? Compliance floor 25 July 2026 low drift risk Full statutory backbone primary-source verified 25 July 2026 against IRD, the Companies Office and Companies Act 1993 s214: GST due-date rule and exceptions provisional tax standard-option instalments (and the six-monthly-GST two-instalment rule) terminal tax (7 Feb / 7 Apr with agent) income tax return IR3/IR4 (7 July / 31 March with agent) payday filing (2 working days electronic / 10 paper) PAYE payment cadence ($500k PAYE+ESCT threshold) FBT quarterly returns (20 Jul / 20 Oct / 20 Jan / 31 May) annual return allocated filing month. Source URLs on the references subpage. Sources → The wall planner can't ask, and it can't budge Compliance floor 4 August 2026 medium drift risk Four "nobody reminds you" claims primary-source verified 3 August 2026 the PGDB claim re-verified 4 August 2026 against a changed wording. Full record at docs/wayfinder-verification/wall-planner-cant-ask.md and claude/research-who-already-reminds-nz-2026-08-03.md. Lease: renewal is tenant-initiated under the ADLS / Law Association Deed of Lease and no instrument imposes a duty to remind "diarise it yourself" is the advice given verbatim by three independent NZ sources (LegalDocuments.co.nz, Core Legal, Steindle Williams Legal in Hospitality Business Magazine) Property Law Act 2007 allows court relief for late exercise, so "can lapse" is correctly modal. PGDB: the Board's own advice is quoted verbatim from its own channel — "Mark it in your calendar, relicensing opens on 19 February" — so the entry now reports what the Board says rather than what it omits. Alcohol: council practice differs — Auckland states it sends a reminder letter, Napier sends one but states it is not a legal requirement on Council. Supplier auto-renewal: standard evergreen mechanics no automatic cooling-off period for business buyers. Sources →