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.

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.