A New Zealand employer for the purposes of the Recognised Seasonal Employer instructions is an employer who has the power to enter into employment agreements, and is either:

• a natural person who is ordinarily resident in New Zealand, or
• a company that is incorporated in New Zealand and carries on its business in New Zealand, or
• an overseas company that is registered under the Companies Act and carries on business in New Zealand, or
• an incorporated society that is incorporated in New Zealand.