Burr had been felling trees in the Aratangata forestry block near Levin when a tree fell backwards, killing Mr Kidd.
In the High Court at Palmerston North today, Justice Brendan Brown ordered Burr to pay $75,000 in reparation to Mr Kidd's family and fined him $25,000.
His company, Paul Burr Contracting Ltd, was not fined as it is in liquidation.
Emotional victim impact statements were read at sentencing.
Mr Kidd's father Craig described his son as the "fifth gear" in their family, and said he had suffered significantly since the death.
He suffered from lack of sleep and at times drove home from work in tears.
"The last 22 months have been hell ... the hurt is immeasurable."
He addressed Burr and said: "In your thoughtlessness you killed Lincoln ... you single-handedly wrecked other people's lives. Lincoln was my little man."
Through tears he said his son was a young man full of adventure and his death had left a void "which can never be filled".
Mr Kidd's mother Lesley shared those emotions, and said their world fell apart the moment they received news of their son's death.
"I lost me ... in a look and utterance of my youngest son's name, my reality was gone," she said.
"I can remember him, I can see him and I can hear him but never will I touch him again, lay eyes on him again."
She had been unable to help her husband and children through this "horrific" time as she was lost in her grief.
"All I wanted was to be with him."
Mrs Kidd finished by saying she was determined her son would not be remembered as a statistic.
Lincoln Kidd's partner Jessica Hearfield sobbed as she described the "pain, sadness and anger" she felt after losing her soulmate.
"At times I couldn't face going to work. I wake every morning wishing I hadn't woken at all."
She said having to go to his funeral was something she never imagined.
"Words can't explain how hard it was saying goodbye. At 20 years' old getting ready to go to work and you're told your soulmate has been killed. That was the worst moment of my entire life. I wish everyday he would come home ... the pain never goes away."
Defence lawyer Jonathan Temm said his client had also suffered significantly. Burr was facing bankruptcy, had lost the business "he spent years building up" and had undergone extensive counselling.
He said Burr was genuinely remorseful and two family's lives had been lost.
Justice Brown said although Burr's financial position was dire, a fine would denounce and deter similar conduct.
He said Burr did not know his co-worker was behind him and failed to take steps to ensure his safety.
Justice Brown said Burr confirmed he had failed to check where his worker was and had failed to provide efficient communication on site by using personal cellphones over radios.
