Cross-border workers: issues and options for reform

Officials are seeking feedback on a range of issues facing employers and payers of cross-border workers. These are set out in an officials' issues paper, Cross-border workers: issues and options for reform.

Proposals include:

• enabling more flexible arrangements for employees included on a shadow payroll
• clarifying when PAYE, FBT and ESCT obligations arise and when those obligations can be transferred to the employee or a related New Zealand entity
• changing the NRCT withholding thresholds, and
• introducing a non-resident contractor reporting requirement and making NRCT more flexible.

Submissions closed on 19 November 2021.