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Find out what you need to do if you're paying non-resident contractors.

Paying non-resident contractors

Find out what you need to do if you're paying non-resident contractors.

Paying non-resident contractors

Who is a non-resident contractor?

You are a non-resident contractor if you are a non-resident person, company or entity contracted to provide services or equipment in New Zealand.

You are not a non-resident contractor if you are working for an employer, usually under a contract of service. You are a non-resident employee instead.

Non-resident employees

Find out what you need to do if you're paying non-resident contractors.

Paying non-resident contractors

Tax summary

You receive schedular payments. Your payer deducts tax before they pay you.

You need to file a tax return at the end of the tax year or when you leave New Zealand.

Some non-resident contractors are exempt from paying tax to New Zealand.

You might need to register for goods and services tax (GST) if you expect your annual turnover to be more than NZ$60,000 and you will be here for more than 6 months.

Contact us

Talk to your tax agent or us about your situation. We can help you to understand your tax obligations and entitlements.

Email us

nr.contractors@
ird.govt.nz

Non-resident contractors