Employer of Record in Niue

Niue is a South Pacific Ocean island republic located 2,400 kilometers (1,500 miles) northeast of New Zealand. Niue has a surface area of around 261 square kilometers (101 square miles) with a population of approximately 1,600 people, the majority of whom are Polynesian. Niue is sandwiched between Tonga, Samoa, and the Cook Islands. Tonga is 604 kilometers to the northeast. The island is generally known as "The Rock," which is derived from the traditional name "Rock of Polynesia." Niue is one of the biggest coral islands in the world. The island's landscape comprises two distinct levels. The upper level is made up of a limestone cliff that runs along the shore, with a plateau in the center of the island that rises 60 meters (200 feet) above sea level. The lower level is a 0.5 km (0.3 miles) broad and 25–27 meters (80–90 feet) high coastal terrace that dips down and meets the sea in little cliffs. The island is surrounded by a coral reef, with the only large breach in the reef being near the capital, Alofi, on the central-western shore.

Niue is a self-governing state in free association with New Zealand, and the majority of its diplomatic contacts are handled by New Zealand. Niueans are citizens of New Zealand since they are part of the Realm of New Zealand, and Queen Elizabeth II serves as Niue's head of state in her position as Queen of New Zealand. Between 90 and 95 percent of Niuean people reside in New Zealand, as do roughly 70 percent of Niuean language speakers. Niue is a multilingual nation, with 30% of the people fluent in both Niuean and English. Monolingual English speakers account for just 11% of the population, whereas monolingual Niuean speakers account for 46%.

Niue is not a member of the United Nations (UN), but UN organizations consider its position as a freely associated state to be equal to independence under international law. As a result, Niue is a member of various UN specialized organizations (such as UNESCO and the WHO) and is invited, along with the Cook Islands, to United Nations conferences open to "all nations." Niue has been a Pacific Community member since 1980.

Niue is split into fourteen settlements (municipalities). Each village has a council that elects the mayor. The villages are also electoral districts; each village sends an assemblyperson to Niue's Parliament. Niueans, a tiny and democratic country, conduct parliamentary elections every three years.

The Niue Integrated Strategic Plan (NISP), approved in 2003, is the national development plan that establishes national development objectives in areas such as financial sustainability. Niue has been a pioneer in green development since the late twentieth century, and the European Union is assisting the country in its transition to renewable energy. Cyclone Heta slammed Niue in January 2004, causing considerable damage to the island, including the whole destruction of South Alofi. The accident delayed the island's implementation of the NISP by nearly two years since national efforts were focused on recovery.