What is a PCBU? Are you a PCBU, if so you need MEFILE to help you prevent possible legal action by the New Zealand Government.

Despite its name, a PCBU will usually be a business entity, such as a company, rather than an individual person. A person might be a PCBU if they are a sole trader or a self-employed person.

Examples include:

• A retail business
• A wholesale business
• A manufacturing business
• An import business
• An owner-driver of their own courier business
• A fast food franchisor and the operator of the fast food outlet (the franchisee)
• A self-employed person operating their own business
• A government department
• A local council
• A school
• A partnership
• A building company, including principal contractors and sub-contractors
• A not-for-profit organisation that employs admin staff