Guide to employment, payroll and benefits in


Rivermate offers complete payroll, benefits and compliance services for


01. Overview

Last updated: 

August 19, 2021

New Zealand Dollar
Ease of doing business
GDP growth

02. Grow your team in


with Rivermate

Payroll, benefits, taxes, and compliance can be difficult to manage in


, particularly if you don't have established local relationships. You can hire employees in


effectively, conveniently, and in full compliance with all relevant labor laws using Rivermate's global employment solution. We handle the responsibilities and legal risks associated with foreign employment so you can concentrate on growing your company.

03. Summary

Tokelau is a New Zealand dependent territory in the southern Pacific Ocean. Atafu, Nukunonu, and Fakaofo are the three tropical coral atolls that make up the island. They cover a total of 10 km2 of ground. The capital is rotated among the three atolls once a year. Swains Island, which is part of the same archipelago as these three, is also the focus of a territorial dispute; it is officially governed by the US as part of American Samoa. Tokelau is located north of Samoa, east of Tuvalu, south of the Phoenix Islands, southwest of the Line Islands, and northwest of the Cook Islands. Tokelau has a population of approximately 1,500 people, making it the world's fourth-smallest sovereign state or dependency. Around 45% of its residents were born outside of the country, mostly in Samoa or New Zealand, according to the 2016 census. The population has a life expectancy of 69 years, which is similar to other Oceanian island nations. Tokelauans are spoken as a first language by 94% of the population. Tokelau has the smallest economy of any sovereign country, despite being a global leader in renewable energy and the world's first 100% solar-powered nation. Both the New Zealand and Tokelauan governments refer to Tokelau as a nation. It is a democratic and free country with elections every three years. Tokelau, on the other hand, was added to the UN General Assembly's list of non-self-governing territories in 2007. Its inclusion on this list is contentious, as Tokelauans have narrowly rejected further self-determination on two occasions, and the islands' limited population makes self-government difficult. The Tokelau Islands Act 1948, which has been revised many times, is the foundation of Tokelau's legislative, administrative, and judicial structures. Since 1993, the Ulu-o-Tokelau, the territory's own head of government, has been elected annually. Before 1993, Tokelau's administrator was the highest-ranking government official, and the territory was administered directly by a New Zealand government agency.

04. Public holidays

05. Types of leave

Paid time off

Public holidays

Sick days

Maternity leave

Paternity leave

Parental leave

Other leave

06. Employment termination

Termination process

Notice period

Severance pay

Probation period

07. Working hours



08. Minimum wage


There is no national minimum wage in Tokelau. Minimums are established via collective bargaining agreements negotiated by trade unions.

09. Employee benefits


Mandatory benefits postulated by law include a probationary period, pay on annual leaves, public holidays, sick leaves, maternity leave, paternity leave, and overtime pay. Statutory benefits also include social security benefits.

10. Why Rivermate as your Employer of Record / PEO?

Establishing an entity in


to hire a team takes time, money, and effort. The labor law in


has strong worker employment protection, requiring great attention to details and a thorough awareness of local best practices. Rivermate makes expanding into


simple and effortless. We can assist you with hiring your preferred talent, managing HR and payroll, and ensuring compliance with local legislation without the hassle of establishing a foreign branch office or subsidiary. Our PEO and Global Employer of Record solutions in


give you peace of mind so you can focus on running your business.

Please contact us if you'd like to learn more about how Rivermate can help you hire employees in


via our Employer of Record / PEO solution.

Ready to get started? Our friendly staff is ready to assist you with all your questions, let's connect.