6.1.4 Employer Has No Place Of Business In Jurisdiction

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.4 Employer has no place of business in jurisdiction

Commentary

New Zealand

In the case of a non-resident company having an employee based in New Zealand, but no PE, either the employee must report their own PAYE on a monthly basis as an IR56 taxpayer or an 'Employer of Record'

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3.8 Termination of employment

3.3 Minimum wage

2.1.2 Form TD-1

2.2.5 Québec health services fund

3.1 Minimum wage and overtime

2.1.2 Allowable deductions

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6.1.4 Employer has no place of business in jurisdiction

New Zealand

3.8 Termination of employment

3.3 Minimum wage

2.1.2 Form TD-1

2.2.5 Québec health services fund

3.1 Minimum wage and overtime

2.1.2 Allowable deductions

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.2.3 National Housing Trust (NHT)

5.1 Employer registration

2.1.2 Calculating income tax withholding

8.2 Income tax non-compliance

Return of employees (ROE)

3.4 Severance pay

2.2.5 FONACOT withholding

2.1 Withholding of income tax

3.2 Food coupons

3.5 Expense reimbursements

2.1.6 Record keeping

6.1.2 Reciprocal agreements

2.2.5 Provident fund

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6.1.4 Employer has no place of business in jurisdiction

New Zealand

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