Who is a non-resident employee?
You are a non-resident employee if you:
- are in New Zealand for 183 days or less in any 12-month period
- have a contract of service with a New Zealand or overseas employer
- receive regular wage or salary payments from your employer.
Non-resident employees are also known as short-term workers.
You are not a non-resident employee if you receive schedular payments.
Your employer pays you a wage or salary. This is usually paid weekly, fortnightly or monthly.
Your employer deducts PAYE (pay as you earn) tax before they pay you. PAYE includes income tax and the ACC earners’ levy.
The income tax rate depends on your income and the information you gave your employer.
The ACC Earners’ levy is a flat rate. It may change each year. Find out the current rate and more about ACC levies.
You might be exempt from paying income tax under a double tax agreement or if you are only in New Zealand for a short time.
Talk to us or your tax agent about your situation. We can help you to understand your tax obligations and entitlements.
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