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Defining Small and Medium-Sized Enterprises


This Document is Archived


SMEs in New Zealand: Structure and Dynamics - 2006

[ Last Updated 2 June 2006 ]


For the purposes of this report, SMEs are defined as enterprises with 19 or fewer employees. This report provides information broken down by the following firm size categories:

  • Zero employees
  • 1-5 employees
  • 6-19 employees
  • 20-49 employees
  • 50-99 employees
  • 100-499 employees
  • 500 or more employees

Enterprises in these categories correspond to tax reporting units. Enterprises represent a legal entity, which may be a company, partnership, trust, estate, incorporated society, producer board, local or central government organisation, religious organisation, voluntary organisation or self-employed individual. The number of employees at the enterprise level is equivalent to the sum of employees of its associated geographic unit(s).2


2 Geographic unit(s) refer to the separate components of an enterprise. For example, a business may have its central office in Auckland, but operate stores in other parts of the country.



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