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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /1. Payroll basics / 1.5 Personal tax filing

1.5 Personal tax filing

New Zealand

New Zealand resident individuals may need to file a personal tax return if they have NZD 200 or more in undeclared income, eg as income from shares

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2.1.4 Withholding obligation of employers

2.1.9 Schedular payments

6.3 Inbound employees on assignment

3.7 Performance-related bonuses

3.5 Redundancy pay

2.2.2 Social security rates

2.2.1 Assessable earnings for NSSF

3.1 Minimum wage

7.2 Relocation expenses

5.1 Employer registration

2.2 Withholding of social security

2.1.2 Calculating income tax withholding

2.2.1 Employee's pension insurance (EPI)

1.4 Fringe benefits tax

9.3 Work visas

4.3 Company cars

2.2.8 Workers' Profit Participation Fund

3.5 Expense reimbursements

2.1.6 Record keeping

2.2.3 National Insurance contributions