Our premier guide to understanding volunteers. This includes understanding the difference between volunteers and employees, as well as tax implications when volunteers are rewarded for their services.
Volunteers are people who offer their services on a purely no-reward basis.
A volunteer is not an “employee” under the Employment Relations Act 2000.
The Health and Safety at Work Act 2015 treats volunteers (with exceptions) as if they were
Employers should ensure before engaging a volunteer they have a NZ residency or a right to
be employed in NZ. Employers should sight the work permit.

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