The minimum wage increased on 1 April to $18.90 and if your employees are working then you must pay them a minimum of this hourly rate (except if they are on the starting out and training wage) for all work that they do.
If your business is affected by COVID-19 and is not receiving any revenue then you may be exempt…take a look at Employment New Zealand’s advice on this in the below link, and if you have any questions give us a call