Paying tax if you come to work in NZ
If you’re coming to NZ to work you’ll need to pay tax.
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If you’re an employee
If you’re earning wages, you’ll need an IRD number from Inland Revenue 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.
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.
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.
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.
If you’re a self-employed contractor
Tax relief and income assistance is available to people affected by the downturn in business due to the COVID-19.
Usually if you’re a self-employed or independent contractor you’re responsible for your own tax as you won’t have it deducted from fees you charge. You may have to pay provisional tax.
Some industries have different rules for contractors.
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.