NON-RESIDENTS INCOME TAX
Non-residents income tax applies to an employee who comes to New Zealand, stays less than 183 days in any 12-month period, and who doesn’t have an “enduring relationship” with New Zealand. A non-resident is liable for New Zealand tax on income for personal services performed in New Zealand, and other income from New Zealand sources. (IR 335, IR 292)
As a small business, you must deduct PAYE from wages paid to non-resident employees in the same way as for resident employees.
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