What is a contractor in NZ?

What is a contractor in New Zealand is self employed person or business providing services under contract for services, not employment agreement. Contractor in New Zealand, defined under Employment Relations Act 2000 and tax law by IRD, is individual or company hired to perform specific work or provide services for client under contract for services, also called independent contractor, with contractor not employee, with no employment rights like sick leave, annual leave, and minimum wage, with contractor responsible for own tax including paying own income tax and GST if turnover over $60,000 per year, and ACC levies, and providing own tools and equipment, and controlling how work done, with types including independent contractor sole trader with business name, contractor via company with own limited company, and labour hire contractor via agency. Contractors common in construction, IT, and trades, with construction contractors including builders, electricians, and plumbers working for main contractors, with IT contractors working for companies on project basis. Difference from employee includes contractor can work for multiple clients, sets own hours, and invoices client, while employee works under control of employer. IRD has tests for contractor vs employee including control test and integration test. So contractor in NZ is self employed person providing services under contract for services, not employee, responsible for own tax, GST over $60k, and ACC, with no employee entitlements, common in construction and IT, working via sole trader or company structure.