INDEPENDENT CONTRACTOR AGREEMENT
CLIENT
Pacific Tech Solutions Ltd.
100 Greys Avenue, Auckland CBD, Auckland 1010
Email: projects@pacifictech.co.nz
By: Mia H. Rangi, Head of Engineering
CONTRACTOR
Thomas J. Fitzgerald Consulting
77 Willis Street, Wellington 6011
NZBN: 9429046123456
Phone: +64 21 555 0147
By: thomas@fitzgeraldconsulting.co.nz
Effective: 1 June 2026 to 31 December 2026
Hourly: $185.00 (excl. GST)
This Independent Contractor Agreement (this "Agreement") is entered into as of 1 June 2026 by and between Pacific Tech Solutions Ltd. ("Client") and Thomas J. Fitzgerald Consulting ("Contractor"). The parties intend that this Agreement creates an independent contractor relationship and does not create an employment relationship within the meaning of section 6 of the Employment Relations Act 2000 (as amended by the Employment Relations Amendment Act 2026, in force 21 February 2026). The parties agree as follows:
The Contractor agrees to provide the following services to the Client (the "Services"):
Full-stack software development for the Client's customer-facing mobile application, including: React Native front-end implementation, Node.js / NestJS API design, PostgreSQL schema and query optimisation, automated test coverage (Jest + Detox), CI/CD pipeline configuration (GitHub Actions), and fortnightly delivery cadence aligned with the Client's sprint cycle.
The Contractor shall perform the Services in a professional and workmanlike manner consistent with the standards of care, skill and diligence ordinarily exercised by competent practitioners providing comparable services in New Zealand. Consistent with the Contractor's status as an independent contractor, the Contractor determines the manner, means and timing of performing the Services, subject only to the Client's reasonable requirements as to the results, deliverables and any agreed milestones.
This Agreement commences on 1 June 2026 and continues until 31 December 2026, unless terminated earlier under this clause. Termination for convenience. Either party may terminate this Agreement by giving 14 days' written notice to the other. Termination for cause. Either party may terminate this Agreement immediately by written notice if the other party: (a) commits a material breach of this Agreement that, if capable of remedy, is not remedied within ten (10) Business Days of written notice; (b) becomes insolvent, has a liquidator, receiver or statutory manager appointed, or is unable to pay its debts as they fall due; or (c) engages in conduct that materially damages the other party's commercial reputation or business interests. On termination for any reason, the Client shall pay the Contractor a pro-rata amount for Services satisfactorily completed up to the date of termination, together with any pre-approved expenses properly incurred. Clauses concerning Confidentiality, Intellectual Property, Restraint of Trade (if included), Limitation of Liability and Governing Law survive termination.
3.
FEES, GST AND SCHEDULAR PAYMENTS
Fees. The Client shall pay the Contractor a hourly rate of $185.00 (excl. GST) for the Services. Payment is due Net 20 days from invoice date (NZ commercial standard). The Contractor shall submit a compliant tax invoice itemising the Services performed and any agreed expenses.
GST. The Contractor is registered for GST. The Contractor's GST number is 112-345-678. All fees stated are exclusive of GST, and GST at the prevailing rate (currently 15% under the Goods and Services Tax Act 1985) will be added to each invoice.
Schedular payments (IR330C). The Contractor will provide the Client with a completed IR330C – Tax rate notification for contractors before the first payment is made. The Contractor elects a withholding rate of 20%, being not less than the statutory minimum of 10% for New Zealand tax residents (or 15% for non-residents) under the Income Tax Act 2007 (Schedule 4). If no valid IR330C is held, the Client must withhold at the no-notification rate of 45%. The Client will report and pay withholdings to Inland Revenue and provide the Contractor with end-of-year summaries.
No employee deductions. The Client is not required to deduct PAYE, KiwiSaver contributions, ACC earner levies or any other employee-related amount. The Contractor is solely responsible for its own income tax, GST, ACC levies under the Accident Compensation Act 2001, and any voluntary retirement savings.
4.
WORKER CLASSIFICATION — GATEWAY TEST
The parties confirm the following statements with reference to the "gateway test" for specified contractors introduced by the Employment Relations Amendment Act 2026 (in force 21 February 2026), which inserted section 6AAA into the Employment Relations Act 2000:
(a) This Agreement is a written agreement that expressly states that the Contractor is an independent contractor and is not an employee — YES.
(b) The Contractor is free to perform work or services for parties other than the Client (other than simultaneously with these Services) — YES.
(c) The Contractor controls when the work is performed or is permitted to subcontract or delegate the work (subject only to limited vetting for qualifications, security clearance or criminal record) — YES.
(d) This Agreement does not end solely because the Contractor declines additional work offered by the Client — YES.
(e) The Contractor had a reasonable opportunity to seek independent legal or accounting advice about this Agreement before signing — YES.
Where each of statements (a) to (e) is YES, the Contractor is a specified contractor and the question of employment status cannot be challenged in the Employment Relations Authority or the Employment Court (s 6AAA(3) ERA 2000). Where any statement is NO, the common law "real nature of the relationship" test under s 6 ERA 2000 (as explained in Bryson v Three Foot Six Ltd [2005] NZSC 34) continues to apply.
5.
INDEPENDENT CONTRACTOR STATUS
The Contractor is an independent contractor and not an employee, partner, agent or joint venturer of the Client. Accordingly: (a) the Contractor has no authority to bind the Client other than as expressly authorised in writing; (b) the Contractor provides its own tools, equipment, software and workspace unless otherwise agreed; (c) the Contractor is not entitled to annual leave, sick leave, public holidays, parental leave, bereavement leave, KiwiSaver employer contributions, redundancy compensation or any other benefit conferred by the Employment Relations Act 2000, Holidays Act 2003, Parental Leave and Employment Protection Act 1987 or KiwiSaver Act 2006; and (d) the Contractor has the right to perform services for other clients, subject only to the confidentiality and (if included) restraint provisions of this Agreement.
The parties acknowledge the line of authority on worker classification — Bryson v Three Foot Six Ltd [2005] NZSC 34, Leota v Parcel Express Ltd [2020] NZEmpC 61, and Rasier Operations BV v E Tū Inc [2025] NZSC 162 — and have structured this engagement in good faith to reflect a genuine contractor arrangement (independent business, control over method, ability to profit from efficient performance, freedom to provide services to others). If a court or the Employment Relations Authority nonetheless determines that the relationship is or has become one of employment, the parties will negotiate in good faith to restructure on terms reflecting that finding, without disturbing payments already made.
Each party is a Person Conducting a Business or Undertaking (PCBU) for the purposes of the Health and Safety at Work Act 2015 (HSWA 2015) and owes the primary duty of care under s 36 HSWA 2015 so far as is reasonably practicable. Where the Services are performed at the Client's premises or worksite, the Client (as the PCBU with management or control of that workplace) shall ensure the workplace is without risks to health and safety, and shall provide reasonable induction, hazard information and any required personal protective equipment. The Contractor shall take reasonable care of its own health and safety and that of others affected by its work, comply with the Client's documented health and safety policies, report incidents and near misses promptly, and consult, co-operate and co-ordinate with the Client where the PCBUs' duties overlap (s 34 HSWA 2015).
7.
PRIVACY AND PERSONAL INFORMATION
Where the Contractor collects, holds or has access to personal information of the Client's staff, customers or other individuals in performing the Services, the Contractor shall comply with the Privacy Act 2020 and the thirteen Information Privacy Principles (IPPs). In particular, the Contractor shall: (a) only use such personal information for the purpose of providing the Services; (b) keep it secure with reasonable safeguards under IPP 5; (c) not disclose it to any third party except as permitted by IPP 11 or required by law; (d) notify the Client promptly (and in any event within 72 hours) of any actual or suspected notifiable privacy breach under Part 6 of the Privacy Act 2020; and (e) on termination, return or securely destroy all personal information in its possession. The Client remains the relevant "agency" for the personal information unless the parties agree otherwise in writing.
8.
GOVERNING LAW AND JURISDICTION
This Agreement is governed by and construed in accordance with the laws of New Zealand, including the Contract and Commercial Law Act 2017 (CCLA 2017), the Employment Relations Act 2000 (as amended by the Employment Relations Amendment Act 2026), and the Fair Trading Act 1986. The parties submit to the exclusive jurisdiction of the courts of Auckland, New Zealand, in respect of any dispute arising from or in connection with this Agreement.
Entire agreement. This Agreement records the entire agreement of the parties and supersedes all prior negotiations, representations and agreements relating to its subject matter. Amendment. No variation is effective unless in writing and signed by both parties. Severability. If any provision is held unenforceable, the remainder continues in full force, and the unenforceable provision is read down to the minimum extent necessary. Assignment. The Contractor may not assign or subcontract this Agreement without the Client's prior written consent (not to be unreasonably withheld). Notices. Notices must be in writing and may be delivered by hand, by post or by email to the addresses set out above. Counterparts and electronic execution. This Agreement may be signed in counterparts and executed electronically under Part 4 of the Contract and Commercial Law Act 2017; an electronic signature has the same legal effect as a handwritten signature.
All work product, deliverables, source code, designs, inventions, developments and materials created by the Contractor in performing the Services (the "Work Product") vest in the Client on creation as a work made in the course of providing services. The Contractor irrevocably assigns to the Client all right, title and interest in the Work Product, including all copyright under the Copyright Act 1994 (CA 1994), all patent rights under the Patents Act 2013 (PA 2013), all rights in designs under the Designs Act 1953, and any other intellectual property rights worldwide. The Contractor waives, to the extent permitted by law, any moral rights in the Work Product under Part 4 of the CA 1994, and shall procure equivalent waivers from any sub-contractors. The Contractor retains its pre-existing IP and general-purpose tools, and grants the Client a perpetual, royalty-free, worldwide licence to use, modify and sub-licence any such pre-existing IP solely to the extent embedded in or necessary for the Client's use of the Work Product.
During the Term and for 3 years after termination, the Contractor shall hold in strict confidence all non-public information of the Client ("Confidential Information") including business and pricing strategy, customer and prospect lists, technical specifications, source code, financial records, trade secrets, methodologies and any information marked or reasonably identifiable as confidential. The Contractor shall: (a) use Confidential Information only to perform the Services; (b) restrict access on a need-to-know basis; (c) protect it with the same standard of care it applies to its own confidential information (not less than reasonable care); and (d) on termination, promptly return or securely destroy all Confidential Information and certify such destruction on request. The obligation does not apply to information that (i) is or becomes public other than by breach of this clause, (ii) was lawfully in the Contractor's possession without confidentiality obligation before disclosure, (iii) is independently developed without reference to the Confidential Information, or (iv) is required to be disclosed by law or regulatory authority, provided the Contractor gives the Client prompt notice and uses reasonable efforts to limit the disclosure. Misuse of trade secrets may constitute an offence under s 249 of the Crimes Act 1961, in addition to civil remedies.
12.
NON-SOLICITATION OF PERSONNEL AND CLIENTS
During the Term and for 12 months after termination, the Contractor shall not, directly or indirectly, solicit, recruit, induce or attempt to employ or engage any employee or contractor of the Client with whom the Contractor had material contact while providing the Services. The Contractor shall also not solicit business that is competitive with the Services from any client of the Client with whom the Contractor had material contact during the engagement. General advertising not specifically targeted at the Client's personnel is not a breach. This clause protects the Client's legitimate proprietary interest in its workforce and customer relationships and is acknowledged by the Contractor as reasonable in scope, duration and geographic reach.
For 6 months after termination of this Agreement (for any reason), the Contractor shall not, within the region specified above (Governing Region), directly or indirectly, carry on, be engaged in, concerned with or interested in, or provide services substantially similar to the Services to, direct competitors of the Client with whom the Contractor had material contact during the engagement. The parties acknowledge that this restraint protects the Client's legitimate proprietary interest in client connections, confidential information and goodwill, and that it is reasonable in geographic scope, duration and subject matter — noting that New Zealand courts apply the reasonableness test of Nordenfelt v Maxim Nordenfelt Guns and Ammunition Co Ltd [1894] AC 535 as developed locally (see Brown v Brown [2014] NZHC 1156). It is generally easier for a principal to enforce a restraint against an independent contractor than against an employee because the public-policy concerns about freedom of labour are less acute (see Fuel Espresso Ltd v Hsieh HC Wellington CIV-2007-485-2745). If any part of this restraint is held unreasonable, the parties agree the court may read down the geographic area, duration or activity restrained to the minimum extent needed to render it enforceable (the "blue pencil" approach).
The Contractor shall, at its own cost, maintain throughout the Term and for not less than six (6) years after termination: (a) Public Liability insurance with a limit of indemnity of not less than $2,000,000.00 per claim and in the aggregate; and (b) Professional Indemnity insurance with a limit of indemnity of not less than $1,000,000.00 per claim and in the aggregate, covering claims arising from the Services. The Contractor shall also hold any motor-vehicle, employer-liability or specialist cover required by law for its operations. On request, the Contractor shall provide a current certificate of currency from a licensed New Zealand or Lloyd's underwriter. ACC cover under the Accident Compensation Act 2001 applies to personal injury by accident but does not displace these requirements for property damage, financial loss and consequential loss claims.
15.
LIMITATION OF LIABILITY AND INDEMNITY
Subject to the carve-outs below, each party's total aggregate liability to the other under or in connection with this Agreement (whether in contract, tort, equity or otherwise) is limited to an amount equal to the fees paid or payable in the 12 months immediately preceding the event giving rise to liability. Neither party is liable for indirect, consequential, special or punitive damages, or for loss of profit, revenue, anticipated savings, goodwill or data, except to the extent caused by that party's wilful misconduct or fraud. Carve-outs. The cap does not apply to: (a) the Contractor's confidentiality, intellectual property and restraint obligations; (b) liability for personal injury or death caused by negligence; (c) liability for breach of the Contractor's insurance obligations; or (d) any liability that cannot lawfully be excluded or limited under the Fair Trading Act 1986, the Consumer Guarantees Act 1993 (if applicable) or other mandatory New Zealand law. The Contractor indemnifies the Client against losses arising from the Contractor's breach of (a), wilful misconduct, fraud, or breach of statute.
IN WITNESS WHEREOF, the parties have executed this Agreement as of the date indicated.
Mia H. Rangi
Head of Engineering
Pacific Tech Solutions Ltd.
Date: ____________________
Thomas J. Fitzgerald Consulting
Date: ____________________