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Non-resident employers filing employment information

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If you are a non-resident employer with employees working in New Zealand you need to set up a shadow payroll before you can file employment information.

What is a shadow payroll?

Your regular payroll pays your employee’s salary and manages their tax obligations to your country.

In most cases your employee will also have tax obligations to New Zealand. 
You need to set up a shadow payroll in New Zealand to manage these. 

A shadow payroll is not needed if your employee’s salary is paid by a New Zealand employer. 

When to file your employer information 

You can either file employment information on a payday basis or twice a month. 

You need to identify a ‘relevant day’. This is 20 calendar days after the employee’s payday. 

Filing on a payday basis

You need to file the employment information within 2 working days of the relevant day if filing electronically, or within 10 working days if filing by paper.

Filing twice a month

If the relevant day is between the:

  • 1st and 15th of the month, you need to file the employment information within 2 working days of the 15th if filing electronically, or within 10 working days if filing by paper
  • 16th and the end of the month, you need to file the employment information within 2 working days of the last day of the month if filing electronically, or within 10 working days if filing by paper.

Pay the deductions to us

You need to pay the PAYE and other taxes you deducted from the employee to us. 

How often you need to pay depends on your gross annual PAYE deductions, including employer superannuation contribution tax deductions - ESCT.

Gross annual PAYE less than $500,000

  • If your gross annual PAYE is less than $500,000 you need to pay us monthly.
  • Payment is due by the 20th of the month following the relevant day.

Gross annual PAYE $500,000 or more

  • If your gross annual PAYE is $500,000 or more you need to pay us twice a month.
  • If the relevant day is between the:
    • 1st and 15th of the month, payment is due by the 20th of the same month
    • 16th and the end of the month, payment is due by the 5th of the following month.