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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /1. Payroll basics /1.1 Introduction: overview of the domestic payroll system / 1.1.6 Tax residence

1.1.6 Tax residence

New Zealand

An individual is considered to be a New Zealand tax resident if they:

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•�� have been in New Zealand for more than 183 days in any 12-month period and have not become a non-resident

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2.1.4 Withholding obligation of employers

6.4 Outbound employees assigned abroad

2.1.1 Rates of income tax

2.1.2 Form TD-1

9.1.4 Expats and labour quotas

6.3 Inbound employees on assignment

3.2 Restricted Stock Units (RSU's)

2.2.2 Social security rates

9.5 Workers Compensation Act 2000

2.1.2 Allowable deductions

5.1.2 Affiliation with the National Social Security Fund (CNSS)

8.2 Income tax non-compliance

5.3 Foreign employers

9.3 Work visas

3.4 Maternity and paternity leave

Return of employees (ROE)

2.2.1 Mexican Social Security Institute (IMSS)

3.2 Pre-tax/post-tax deductions

3.1 Minimum wage and working hours

3.5 Expense reimbursements