If you are in New Zealand as a recognised seasonal employer (RSE) worker in the horticulture and viticulture industries, you’ll pay tax on the money you earn at a special rate.
Your employer will take the tax out of your wages before they pay you.
Qualifying as an RSE worker
Some employers hire people from overseas for seasonal work when there are not enough New Zealand workers. The employers are called recognised seasonal employers (RSEs).
The people they hire are called RSE workers. You need a Recognised Seasonal Employer Limited Visa to do this job.
RSE workers plant, maintain, pick and pack crops in the fruit, vegetable and wine industries.
Recognised Seasonal Employer Limited Visa (Immigration New Zealand)
What you need to do
Get an IRD number
Your IRD (tax) number keeps track of the tax you pay and helps make sure you pay the right amount.
You can apply for an IRD number when you apply for your work visa.
Keep your IRD number when you go back home. You’ll need it if you work in New Zealand again.
Fill in a tax code form
Your employer will give you a Tax code declaration form IR330 to fill out. You can also download the form here and give it to your employer.
Use the tax code NSW to make sure your employer deducts the right amount of tax.
If you do not provide your employer with your IRD number and the right tax code, you’ll have the highest rate of tax deducted.
Contact us
If you have any questions, you can contact us by phone, myIR or post.
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand