Guptill has excelled as a one-day opener for New Zealand, averaging 42.99, but is yet to prove himself in the longer format, where his figures drop to 29.38.
Hesson said he would slot into the middle order if Taylor fails to recover from a thigh injury picked up during the recent ODI series against England.
"Martin's made a shift to the middle order," Hesson told Radio Sport.
"He hasn't had a lot of opportunity there, but with his ability to cover all positions it's nice to have him back."
The opening Test of the two-match series, which starts Thursday, is a day-night fixture at Eden Park, the first pink-ball Test ever staged in New Zealand.
First Published: March 20, 2018, 10:01 AM IST