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DCarter(I'm new)I'm new
6 Dec 2022

Is my employee allowed to work remotely for an Australian company but live in NZ? Where does the employee pay tax and super? As an employer what do I need to do?

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362 views
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JodieR_ATO(Community Support)Community Support
7 Dec 2022

Hi @DCarter,


If you have an employee that becomes a foreign resident located overseas and performing the work overseas, the employment income will be deemed foreign-sourced. This means you won't have PAYGW obligations, nor will you need to pay their super here. However, you and the employee may have reporting obligations in NZ. You'll need to check with the relevant taxing authority in NZ.


We've answered a similar post on our forum, you can view our response form here.

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Most helpful reply

JodieR_ATO(Community Support)Community Support
7 Dec 2022

Hi @DCarter,


If you have an employee that becomes a foreign resident located overseas and performing the work overseas, the employment income will be deemed foreign-sourced. This means you won't have PAYGW obligations, nor will you need to pay their super here. However, you and the employee may have reporting obligations in NZ. You'll need to check with the relevant taxing authority in NZ.


We've answered a similar post on our forum, you can view our response form here.

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My employee is moving to NZ but still want to work remotely. Is this allowed? | ATO Community