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Employer responsibilities Ngā kaiwhakawhiwhi mahi takohanga

Special types of workers

There are different ways of calculating PAYE for non-residents and other special types of workers.


Non-resident employees and contractors are required to pay income or withholding tax on wages or other income received in New Zealand. There are some exceptions to this.

Special types of workers

Special conditions apply to making payroll deductions for some types of workers.