Cross-border workers: issues and options for reform
An officials’ issues paper setting out a range of issues facing employers and payers of cross-border workers.
- 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.