If you carry passengers for hire or reward you need a P endorsement.
You also need a P endorsement if you drive a large passenger service vehicle, even if you're not being paid for it.
Tow truck and car transporter drivers are the most common drivers who need an endorsement for vehicle recovery. If you operate a vehicle recovery service of any kind, you’ll also need a V endorsement.
Teaching people to drive for your business, or any kind of payment, requires you to have a driving instructor (I) endorsement on your licence. Be aware that any space the public can access, even if they aren’t supposed to, can be considered a road. This includes parking, fields and beaches if the public could drive there.
To conduct practical driving tests, you must be employed by the NZ Transport Agency, a testing agent contracted to the Transport Agency or the NZ Defence Force.
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New Zealand Government