Generally, a person is taxed as a non-resident if they:
A non-resident is liable for New Zealand tax on:
You must deduct PAYE from wages paid to non-resident employees in the same way as for resident employees. However, a non-resident may be entitled to an exemption from New Zealand tax under either:
Withholding tax needs to be deducted from payments for specified contract activities or services that you make to:
You must deduct withholding tax from payments to non-resident entertainers, unless payments are for a performance that:
If you choose to use payday filing you don't need to provide your non-resident contractors and entertainers details such as date of birth, start and end dates and contact details if you don't have them.
You must include payment information when you file your employment information on a payday basis, ie when you pay contractors, or on a twice-monthly basis. Payments made:
Any payments made within any half month must be included for that pay period. You'll have a 20 day deferral period which means your reporting happens 20 days after your actual payment date. This is to give you time to collect payment information from overseas.