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.
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.
Every time you get paid your employer will deduct tax from your wages before they pay you.
You do not have to do a tax return before you go back home if your only income is from your employment.
If you do not establish a permanent place of abode in New Zealand, you’ll be treated as a non-resident taxpayer during your period of employment. The usual 183-day rule does not apply. Therefore, if you, for example, earn interest from a New Zealand bank account, you’ll pay tax at the non-resident withholding tax (NRWT) rate. As long as the rate is correct, you should not have to file a tax return for this income.
If you do establish a permanent place of abode in New Zealand, you’ll need to pay tax on your worldwide income.
If you have any questions, you can contact us by phone, email or post at:
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