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For information about COVID-19, visit the Unite against COVID-19 website

Paying tax if you come to work in NZ

If you’re coming to NZ to work, you’ll need to pay tax.

If you’re an employee

If you’re earning wages, you’ll need an IRD number from Inland Revenue (IR) so your employer can deduct the right amount of tax.

An IRD number is a unique number issued to you by IR. It will never change, even if you move to another country and then return to NZ some time in the future.

Get an IRD number

Tax will be deducted from your wages. You need to make sure you’re using the correct tax code. This means tax will be deducted at the correct rate.

How to pay tax

Other wage deductions

KiwiSaver helps set you up for your retirement. When you start your new job, KiwiSaver is taken from your wages to save for your retirement, unless you’re a casual or contract worker. You can opt out if you want to.

Joining KiwiSaver

These levies are your contribution to New Zealand’s no-fault accidental injury scheme which provides financial compensation and support to anyone who’s suffered personal injuries in NZ.

ACC levies

If you’re a self-employed contractor

If you’ve been affected by COVID-19, Inland Revenue and Work and Income have information about tax relief and income assistance:

Usually if you’re a self-employed or independent contractor you’re responsible for your own tax as you will not have it deducted from fees you charge. You may have to pay provisional tax.

Provisional tax

Sometimes payments made under a contract are taxed at a flat rate, called a withholding payment or schedular payment — tax is withheld from your fee.

Schedular payments

If you’re not a resident of NZ and are only here to work on a contract

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