If you provide food and accommodation in return for labour then you are an employer. The provision of food and accommodation in return for labour services is considered to be paid employment in IRD’s eyes and means you have obligations to meet as an employer.
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Employing staff is such a stressful process; for the most part employers rely on their gut instinct after assessing possible candidates for their technical abilities and whether they will fit the organisation in a cultural sense. Generally, the employer will get it right, but when things go bad……..