New Zealand Operational Statement on Non-Resident Employers' Obligations to Deduct PAYE, FBT, and ESCT in Cross-Border Employment Situations

New Zealand Inland Revenue issued Operational Statement OS 21/04 on 1 December 2021, which discusses and provides guidance on the approach to take with regards to a non-resident employers' obligations to deduct Pay as You Earn (PAYE), Fringe Benefit Tax (FBT), and Employer Contribution Superannuation Tax (ESCT) in certain cross-border employment situations.

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Introduction

Operational statements set out the Commissioner's view of the law in respect of the matter discussed and deal with…