|Labour & Immigration Law|
The Development Investment Act 1992 states that where an enterprise employing other than a local person or an expatriate, designates a local person to be trained to replace the expatriate employee in that position or job, up to 200 percent of the direct cost of training incurred during each year may be claimed against the taxable income of the enterprise over the first three years of training. No minimum wage rate applies to the private sector. Public sector wages can be adopted as a guideline, private employers can negotiate a rate with their workers. A permit to enter, work and reside in Niue is required by a foreign investor. An official form must be completed. A local sponsor (which can include government) is required for each application. The sponsor is to provide or ensure that there is suitable accommodation for the applicant; and guarantees payment for all costs incurred by the applicant during their stay in Niue if the applicant is unable to meet any of these costs. Residence and work permits may be granted for periods of up to three years for key personnel or employees of an approved enterprise.